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2020 (2) TMI 1047 - HC - GSTOpening of portal for filing of TRAN-1 Form - transitional credit - HELD THAT:- The Writ Petition is disposed of in terms thereof directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.12.2019.
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