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    <description>The petitioner&#039;s request to reopen the GST common portal for filing or revising TRAN-1 to claim transitional credit was treated as covered by an earlier HC order extending the filing period for registered persons. On that basis, the claim to use the extended period was held maintainable, and the petitioner was entitled to avail the extended time for filing or revising TRAN-1.</description>
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      <description>The petitioner&#039;s request to reopen the GST common portal for filing or revising TRAN-1 to claim transitional credit was treated as covered by an earlier HC order extending the filing period for registered persons. On that basis, the claim to use the extended period was held maintainable, and the petitioner was entitled to avail the extended time for filing or revising TRAN-1.</description>
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