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    <title>2018 (4) TMI 1546 - BOMBAY HIGH COURT</title>
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    <description>The court addressed the grievance redressal mechanism for taxpayers facing IT glitches on the GST portal by appointing Nodal Officers to handle system errors. Taxpayers can apply with evidence of glitches, and the Nodal Officer will forward applications for resolution. No specific timeframe was set for resolving complaints, emphasizing prompt resolution. The deadline for filing TRAN-1 was extended to 10th May 2018 for those unable to complete due to technical glitches, requiring proof of inability to access the portal. The extension was limited to technical issues, emphasizing compliance with legal provisions and independent resolution of return-related matters. The judgment did not impact legal or factual issues related to returns and did not impose costs.</description>
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