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    <title>2019 (10) TMI 200 - GAUHATI HIGH COURT</title>
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      <description>The Court directed the authorities to allow the petitioner to file the GST TRAN-2 form either electronically or manually, ensuring input tax credit benefits. The decision aimed to address the challenges faced by the petitioner due to glitches in the GST portal, emphasizing the importance of facilitating filing processes for taxpayers. The GST Council was given a timeframe of three weeks to resolve the petitioner&#039;s grievances and determine the appropriate mode of filing to prevent deprivation of entitled benefits.</description>
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