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    <title>2018 (11) TMI 1567 - JHARKHAND HIGH COURT</title>
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    <description>The High Court of Jharkhand disposed of a petition regarding missed filing of TRAN-1 and TRAN-2 Forms due to technical issues by extending the deadline until 31.03.2019 for registered persons facing portal difficulties. The court acknowledged the Central Government&#039;s amendment and the Assistant Solicitor General&#039;s assurance to facilitate Input Tax Credit decisions. Emphasizing that decisions would be merit-based, the court concluded the judgment, ensuring resolution by concerned authorities. The extension and commitment to address issues led to the disposal of the petition, addressing the petitioner&#039;s concerns within the legal framework provided by the amended rules under the GST Act.</description>
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      <description>The High Court of Jharkhand disposed of a petition regarding missed filing of TRAN-1 and TRAN-2 Forms due to technical issues by extending the deadline until 31.03.2019 for registered persons facing portal difficulties. The court acknowledged the Central Government&#039;s amendment and the Assistant Solicitor General&#039;s assurance to facilitate Input Tax Credit decisions. Emphasizing that decisions would be merit-based, the court concluded the judgment, ensuring resolution by concerned authorities. The extension and commitment to address issues led to the disposal of the petition, addressing the petitioner&#039;s concerns within the legal framework provided by the amended rules under the GST Act.</description>
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