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    <title>2019 (8) TMI 861 - ALLAHABAD HIGH COURT</title>
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    <description>The court directed the respondents to reopen the portal within two weeks or manually entertain the petitioner&#039;s GST TRAN-1 application for verification of credits claimed. The petitioner was allowed to pay taxes through the regular electronic system to utilize the credit. The respondents were given a month to file a counter affidavit, and the matter was listed for further hearing on a specified date. The judgment emphasizes the importance of addressing technical glitches to ensure taxpayers can avail entitled credits under the GST regime, showcasing the judiciary&#039;s role in safeguarding taxpayer rights and fair treatment in tax law implementation.</description>
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    <pubDate>Mon, 19 Aug 2019 00:00:00 +0530</pubDate>
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      <description>The court directed the respondents to reopen the portal within two weeks or manually entertain the petitioner&#039;s GST TRAN-1 application for verification of credits claimed. The petitioner was allowed to pay taxes through the regular electronic system to utilize the credit. The respondents were given a month to file a counter affidavit, and the matter was listed for further hearing on a specified date. The judgment emphasizes the importance of addressing technical glitches to ensure taxpayers can avail entitled credits under the GST regime, showcasing the judiciary&#039;s role in safeguarding taxpayer rights and fair treatment in tax law implementation.</description>
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