Transitional Credit — This Court on 19.09.2019 in WP(C) No.1738 of 2019 passed the order that “the petitioner made all the attempts to file electronically but because of computer glitches, the same could not be filed and as also been mentioned in the affidavit-in-opposition that the GST Council has been apprised of the same and as also agreed by the learned senior counsel for the petitioner, the GST Council respondent No. 5 therein will examine the said grievance of the petitioner and allow him to file the return either electronically or manually, as they may decide, so that the petitioner is not deprived of the ITC, which is due to him”. Present petition also disposed of with similar direction to the respondents to re-open web portals enabling the petitioner to upload its Form GST TRAN-1 electronically or allow the petitioner to file GST TRAN -1 return manually. — Sakshi Motors Vs. The Union of India And 2 Ors., The Commissioner GST And Central Excise, The Asstt. Commissioner Central GST Division [2019] 16 TAXLOK.COM 200 (Guwahati)