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    <title>2018 (10) TMI 743 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The petitioner&#039;s grievance regarding non-reflection of TRAN-01 credit under the GST regime was relegated to the statutory redressal mechanism. The Court did not decide the claim on merits; instead, it granted liberty to file a detailed representation before the Nodal Officer within the stipulated time. Any such representation, along with any earlier representation, was to be forwarded to the I.T. Redressal Committee after verification by GSTN. The Committee was directed to decide the matter under clause 5.4 of Circular No. 39/13/2018-GST dated 03.04.2018 by passing a speaking order after affording an opportunity of hearing, and the petitioner was permitted to lead evidence in support of the claim.</description>
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      <description>The petitioner&#039;s grievance regarding non-reflection of TRAN-01 credit under the GST regime was relegated to the statutory redressal mechanism. The Court did not decide the claim on merits; instead, it granted liberty to file a detailed representation before the Nodal Officer within the stipulated time. Any such representation, along with any earlier representation, was to be forwarded to the I.T. Redressal Committee after verification by GSTN. The Committee was directed to decide the matter under clause 5.4 of Circular No. 39/13/2018-GST dated 03.04.2018 by passing a speaking order after affording an opportunity of hearing, and the petitioner was permitted to lead evidence in support of the claim.</description>
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