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    <title>2020 (12) TMI 450 - PATNA HIGH COURT</title>
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    <description>The Honorable Chief Justice allowed the petitioner&#039;s request to rectify errors in filing declaration forms under the Central Goods and Service Tax Act, 2017. The petitioner was granted the opportunity to rectify the error and upload the declaration in form TRAN-2. The court did not express an opinion on the transitional credit issue but allowed the petitioner to seek further relief if necessary. The judgment reserved liberty for the petitioner to pursue alternative remedies and approach appropriate forums. Proceedings during the Covid-19 pandemic were to be conducted digitally unless parties agreed otherwise.</description>
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      <link>https://www.taxtmi.com/caselaws?id=401651</link>
      <description>The Honorable Chief Justice allowed the petitioner&#039;s request to rectify errors in filing declaration forms under the Central Goods and Service Tax Act, 2017. The petitioner was granted the opportunity to rectify the error and upload the declaration in form TRAN-2. The court did not express an opinion on the transitional credit issue but allowed the petitioner to seek further relief if necessary. The judgment reserved liberty for the petitioner to pursue alternative remedies and approach appropriate forums. Proceedings during the Covid-19 pandemic were to be conducted digitally unless parties agreed otherwise.</description>
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      <pubDate>Mon, 07 Dec 2020 00:00:00 +0530</pubDate>
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