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2018 (7) TMI 1096 - HC - GSTInput tax Credit - transition to GST - case of petitioner is that though he attempted to upload it within the time, he failed because of some system error - Held that:- The petitioner may apply to the sixth respondent, the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner’s uploading FORM GST TRAN-1, without reference to the time-frame - petition disposed off.
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