Transitional Credit — The question which arises for consideration in the facts of the instant case is whether the petitioner, Vardaan Trade Link Pvt. Ltd., has been granted the opportunity of filing G.S.T. TRAN-1 form either by reopening of the portal or manually. Held that—petitioner has been allowed to file his G.S.T. TRAN-1 form during the pendency of the writ petition. — Vardaan Trade Link Pvt. Ltd. Vs. Union of India [2020] 22 TAXLOK.COM 085 (Allahabad)