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<h1>Rajasthan HC Directs Provisional Entertaining of GST Returns in line with Bombay HC Ruling</h1> The Rajasthan HC directed respondents to provisionally entertain petitioner's GST TRAN-1 and other returns, following Bombay HC's orders in a similar ... Provisional entertainment of returns - Interim relief - GST TRAN-1 - Opening of portal for filing returns - Manual acceptance of returnsProvisional entertainment of returns - GST TRAN-1 - Interim relief - Respondents were directed to provisionally entertain the petitioner's GST TRAN-1 and other returns pending further orders. - HELD THAT: - The High Court, on the petitioner's reliance upon earlier orders of the Bombay High Court, issued notice and granted interim relief by directing the respondents to provisionally accept the petitioner's GST TRAN-1 and other returns. The provisional acceptance was to be effected either by opening the electronic portal or by manual processing, thereby ensuring the petitioner's returns are entertained pending adjudication of the writ petition.Interim direction issued directing respondents to provisionally entertain the GST TRAN-1 and other returns by opening the portal or by manual acceptance; notice issued.Final Conclusion: Notice issued and interim direction granted permitting provisional acceptance of the petitioner's GST TRAN-1 and other returns (electronically or manually) pending further orders. The Rajasthan High Court directed the respondents to provisionally entertain the GST TRAN-1 and other returns of the petitioner following the orders of the Bombay High Court in a specific case.