Transitional Credit — The petitioner sought direction to the GST council to make recommendations to the State Government to extend the time period for filing of GST TRAN-1 because his application was not fully entertained on the last date i.e. 27.12.2017 and he is permitted to file his complete GST TRAN-1 for the necessary transactional credit. The respondents were directed to reopen the portal within two weeks and in the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. — Super Surgmed Pvt Ltd. Vs. Union of India And 4 Others [2019] 18 TAXLOK.COM 020 (Allahabad)