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    <title>2018 (9) TMI 805 - ALLAHABAD HIGH COURT</title>
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    <description>The court granted the petitioner&#039;s request for a writ of mandamus to extend the time for filing GST Tran-1 due to electronic system failure causing potential loss of credit. The respondents were directed to reopen the portal within two weeks and if failed, manual processing of the application would be required. The judgment aimed to address the petitioner&#039;s concerns and ensure fair treatment regarding tax obligations and credit benefits, reflecting a balance between procedural requirements and the petitioner&#039;s rights in GST Tran-1 filing.</description>
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