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    <description>The Court directed the respondents to facilitate the filing of Form TRAN-1 by the petitioner, acknowledging the challenges faced due to technical glitches on the GST Portal. Emphasizing the need to address genuine taxpayer difficulties, the Court allowed the petition in line with precedent, ordering the respondents to enable electronic or manual submission of the form and process the claim promptly, ultimately ruling in favor of the petitioner.</description>
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      <description>The Court directed the respondents to facilitate the filing of Form TRAN-1 by the petitioner, acknowledging the challenges faced due to technical glitches on the GST Portal. Emphasizing the need to address genuine taxpayer difficulties, the Court allowed the petition in line with precedent, ordering the respondents to enable electronic or manual submission of the form and process the claim promptly, ultimately ruling in favor of the petitioner.</description>
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