Filing of Return — The Petitioner sought a direction to the respondents to allow filing form GST TRAN-1 online or accepting the form manually to enable the Petitioner to avail of the transitional credit. Direction issued to the respondent to either re-open the Portal to enable the petitioner to file its TRAN-1 Form electronically failing which to permit it to file manually. — Chogori India Retail Limited vs. Union Of India.[2019] 15 TAXLOK.COM 034 (DEL)