Input Tax Credit — Petitioners have raised multiple grievances with respect to the implementation of GST. The main grievance of the petitioners is that the credit of the duties for the period prior to 01.07.2017 though reflected in the declaration filed by the petitioner no.1 in Tran1 form is not shown in the electronic credit ledger account. Due to this, the petitioners are unable to avail such credit. On account of this, after transfer of business from petitioner no.2 to petitioner no.1, such credits are not allowed to be transferred and availed by the transferee. Gujarat Commissionerated is directed to verify the credit availed by the petitioner and issue a certificate in this regard. — Indusind Media Communications Ltd And 1 Other (S) Vs. Union of India And 5 Other (S) [2019] 13 TAXLOK.COM 020 (Gujarat)