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    <description>The court deferred the case for further clarification on the extension of the deadline for submitting FORM GST TRAN-1 due to technical glitches faced by the petitioner. The judgment emphasized compliance with Rule 117 for carrying forward tax credit under the GST regime, highlighting the importance of complete instructions from the relevant authorities regarding the extension of the deadline.</description>
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      <description>The court deferred the case for further clarification on the extension of the deadline for submitting FORM GST TRAN-1 due to technical glitches faced by the petitioner. The judgment emphasized compliance with Rule 117 for carrying forward tax credit under the GST regime, highlighting the importance of complete instructions from the relevant authorities regarding the extension of the deadline.</description>
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