Transitional Credit — The petitioner could not file the necessary TRAN-I form within the stipulated period due to certain technical difficulties, and therefore, he moved an application for the extension of time. Directions issued to consider the said application and pass appropriate order in accordance with law. — Hindon Filters Pvt Ltd. Vs. Union of India And 4 Others [2019] 11 TAXLOK.COM 001 (Allahabad)