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    <title>2018 (12) TMI 1406 - MADRAS HIGH COURT</title>
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    <description>The court granted relief to petitioners seeking a Writ of Mandamus to reopen online submission of GST TRAN-1 due to technical glitches hindering timely filing. Recognizing the importance of transitional credit under GST laws and acknowledging the challenges faced by taxpayers, the court directed the respondents to either open the portal for electronic filing of TRAN-1 or accept manually filed forms for processing eligible input credits. The court found the petitioners&#039; efforts genuine, disposed of the writ petitions, and did not award costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=372637</link>
      <description>The court granted relief to petitioners seeking a Writ of Mandamus to reopen online submission of GST TRAN-1 due to technical glitches hindering timely filing. Recognizing the importance of transitional credit under GST laws and acknowledging the challenges faced by taxpayers, the court directed the respondents to either open the portal for electronic filing of TRAN-1 or accept manually filed forms for processing eligible input credits. The court found the petitioners&#039; efforts genuine, disposed of the writ petitions, and did not award costs.</description>
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