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2020 (1) TMI 568 - PUNJAB AND HARYANA HIGH COURTCredit of ITC - transitional credit under GST - Pray for extension of date for acceptance of TRAN-1 Return manually - Section 140 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The issue is covered in the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT] where it was held that The Respondents are directed to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. The date of filing of the manual returns has been extended upto 30.12.2019 - Present petition is allowed in terms of case mentioned.
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