JUDGMENT AND ORDER : Nirmaljit Kaur, J. Learned counsel for the petitioner has placed reliance on the orders passed by the Bombay High Court in the case of Abicor and Binzel Technoweld Pvt. Ltd. Vs. The Union of India & anr. (Writ Petition (L) No. 2230 of 2018) on 06.02.2018 as well as 24.02.2018. 2. Issue notice. 3. Meanwhile, the respondents are directed to provisionally entertain the GST TRAN-1 and other returns of the petitioner either by way of opening the portal or manually.