Recently HC of Allahabad gave an important judgment dated 16th September, 2019 regarding filing of Form GST TRAN-1 manually in case of G.E.T. And D, India Ltd. V. Union of India,  110 taxmann.com 94 (ALLAHABAD) which is discussed as below:
Facts of the Case
The assessee was unable to file its complete Form GST TRAN-1 for the necessary transitional credit. It made several efforts to amend said form, but the electronic system of the department did not respond.
HC directed the GST Authorities to reopen the portal for filing of Form GST TRAN-1 or they shall accept the manually form. Thereafter pass orders on it after due verification of the credits as claimed by the taxpayer.
Please click here for order.
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e-DiNero. Group GST Team