Transitional Credit — Petitioner filed a writ petition for seeking directions to the respondents to either to re-open and instate the facility of online submission of TRAN-1 to the petitioner or manually accept the hard copy of TRAN-1 of the petitioner and allow the duty credit to carry forward the legitimate input credit. The petition was disposed of directing the respondents to either open the Portal to enable the petitioner to again file the Form GST TRAN-1electronically or in the alternative accept the Form GST TRAN-1 presented manually. — Lantech Pharmaceuticals Ltd, Srikakulam Vs. The Prl Commissioner Visakhapatnam [2019] 15 TAXLOK.COM 113 (Andhra Pradesh)