Transitional Credit — The petitioner sought direction to the Respondents to open the Portal to enable the Petitioner to file its claim of tax credit in Form TRAN-1/TRAN-2 and allow the Input Tax Credit of Rs.70,22,473/- which the Petitioner could not do so for reasons beyond its control due to technical problems in the system of the Respondents. The nature of reliefs sought in petition and the facts disclosed is fully covered by the decision delivered in M/s Blue Bird Pure Pvt. Ltd, decided on 22.07.2019, directing the respondents to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually. Thus, the 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 31.12.2019. — Triveni Needles Pvt. Ltd. Through: Its Authorised Representative Gurpreet Singh Vs. Union of India, Through: Ministry of Finance, Secretary & Ors. [2019] 19 TAXLOK.COM 046 (Delhi)