Allahabad HC allows manual filing of TRAN-1 in special cases if electronic system doesn’t respond
National Chemical & Dyes Company v. Union of India-  94 taxmann.com 167 (Allahabad)
The assessee filed a writ petition in the High Court stating that the electronic system of the department did not respond on the last date, i.e., December 27, 2017 for filing the form GST TRAN-1. As a result of which his application was not entertained and it was likely to suffer loss of the input tax credit.
The High Court directed the GST counsel to re-open the GST portal. If it is not possible, then it will entertain the application manually and pass the orders after due verification of credits claimed by the assessee.