Transitional credit— In the instant case, the petitioner either could not file TRAN-1 Form because of the technical glitches and/or the request for amendment/revision/modification of TRAN-1 Form was not allowed.

The Division Bench of this Court had directed the jurisdictional assessing authority to consider all the issues that would be raised by the Petitioners including the issue on merits simultaneously. The Authority was also directed to decide the effect of the judgments of this Court in the case of Heritage Lifestyles and Developers and Pvt. Ltd. 

Held that— The Petitioners are allowed to file and correct TRAN-1 and TRAN-2 Form. In case it is not possible to file the same on-line, it shall be filed manually.