Transitional Credit — Due to the technical glitch in the portal of the GST, the Form TRAN-1 of the petitioner has not yet been accepted. Directions issued to the Nodal Officer to see that the Form TRAN-1 submitted by the petitioner is accepted in the portal within the due date, and still due to the technical glitch, if the Form TRAN-1 is not accepted in the portal, the form shall be accepted manually and necessary scrutiny shall be made, whether the claim of the petitioner is acceptable or not. — Gulf Ashley Motor Limited Vs. Goods & Services Tax Council, Through Its Secretary, New Delhi, The Union of India Through The Principal Commissioner, Central Goods, Services Tax & Central Excise, Ranchi, The Assistant Commissioner, Central Goods Services Tax & Central Excise, The Superintendent, Central Goods, Services Tax & Central Excise, Ranchi [2019] 19 TAXLOK.COM 066 (Jharkhand)