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    <description>A petition seeking extension of time to file GST TRAN-1 was disposed of after the respondents stated that the petitioner could make a representation to the Council and that the competent authority would consider the grievance. The operative effect was that no substantive adjudication on entitlement to extension was recorded, and the matter was left to the administrative representation process.</description>
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      <description>A petition seeking extension of time to file GST TRAN-1 was disposed of after the respondents stated that the petitioner could make a representation to the Council and that the competent authority would consider the grievance. The operative effect was that no substantive adjudication on entitlement to extension was recorded, and the matter was left to the administrative representation process.</description>
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