Input Tax Credit — It is found that the petitioner’s difficulty in filing up a correct credit amount in the TRAN-1 form is genuine one which should not preclude him from having his claim examined by the authorities in accordance with law. Thus, the respondent either opens the portal so as to enable the petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1 on or before 31st May, 2017 and thereafter be processed in accordance with law. — Bhargava Motors Vs. Union of India & Ors. [2019] 12 TAXLOK.COM 027 (Delhi)