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    <title>2020 (1) TMI 502 - RAJASTHAN HIGH COURT</title>
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    <description>The court addressed the interpretation of a previous judgment regarding GST TRAN-1 form submission, requiring the petitioner to prove technical issues for late submission. Specific directions were issued for compliance, including obtaining a certificate from the GST Council. The court disposed of the writ petition, stipulating acceptance of the form upon meeting requirements by a deadline. Procedures for obtaining the necessary certificate were outlined, with provisions for challenging adverse decisions by the GST Council. The stay application was also addressed in line with the judgment.</description>
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      <description>The court addressed the interpretation of a previous judgment regarding GST TRAN-1 form submission, requiring the petitioner to prove technical issues for late submission. Specific directions were issued for compliance, including obtaining a certificate from the GST Council. The court disposed of the writ petition, stipulating acceptance of the form upon meeting requirements by a deadline. Procedures for obtaining the necessary certificate were outlined, with provisions for challenging adverse decisions by the GST Council. The stay application was also addressed in line with the judgment.</description>
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