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    <title>2019 (3) TMI 1565 - ALLAHABAD HIGH COURT</title>
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    <description>The Allahabad High Court directed the GST council to either open the petitioner&#039;s portal before the deadline or entertain the GST TRAN-1 manually to address technical issues faced during filing. The judgment aimed to protect the petitioner&#039;s rights to claim entitled credits despite non-responsiveness of the electronic system on the last filing date, emphasizing the importance of technical reliability for timely compliance with tax regulations.</description>
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