Transitional Credit — Grievance of the petitioner is that it could not upload the details of un-utilized ITC as per the accounts books to the electronically generated statutory Form “TRAN-I”, which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes. The issue raised in the petition is squarely covered by the judgment dated 04.11.2019, passed in CWP No.30949 of 2018  (Adfert Technologies case). Thus, the petition disposed of in the same terms. — Hans Raj Sons Vs. Union of India And Others [2019] 19 TAXLOK.COM 041 (P&H)