Transitional Credit — Writ Petitioner seeking direction to the Respondents to open the Portal to enable the Petitioner to file its claim of tax credit on the stock held on 30.6.2017 in Form Trans-1 which the Petitioner could not do for reasons beyond its control due to glitches in the system of the Respondents or alternatively direct the Respondents to reflect the amount of credit filed by the Petitioner manually in the electronic credit ledger of the Petitioner.  Writ petition allowed directing the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 09.12.2019. — Shatabdi Switchgears And Controls Pvt. Ltd. Vs. Union of India & Ors. [2019] 18 TAXLOK.COM 061 (Delhi)