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2019 (8) TMI 87 - HC - GSTFiling of TRAN-1 form - transitional credit - transition to GST regime - HELD THAT:- The Court directs the Respondents in the present case also to either open the portal so as to enable the Petitioner to file the TRAN-1 electronically or to accept a manually filed TRAN-1 form on or before 31st August, 2019. The Petitioner’s claims thereafter be processed in accordance with law. Petition disposed off.
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