Transitional Credit — The petitioner is seeking writ of mandamus to respondents to re-open the common portal and allow the petitioner to file the Tran-1 form so as to avail and utilize the input credit in respect of duties/taxes paid on the inputs held in stock and contained in semi-finished and finished goods as on 30-06-2017 and not to charge interest from the petitioner to the extent of that amount so as to prevent the miscarriage of justice. Due to the defects in the system/glitches on the portal, the petitioner was unable to fill up the TRAN-1 Form and furnish the details on the portal despite repeated and best efforts made by it. Writ petition allowed directing the respondents to permit the petitioner to file TRAN-1 either electronically or manually statutory form(s) TRAN-1 on or before 31.12.2019. — Jay Bee Industries Vs. Union of India And Others [2019] 18 TAXLOK.COM 054 (HP)