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    <title>2021 (2) TMI 1041 - JHARKHAND HIGH COURT</title>
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    <description>A GST transitional credit dispute arose over whether the petitioner was prevented from filing Form GST TRAN-I within time because of technical glitches in the GSTN portal. The HC did not decide the substantive claim at this stage and instead directed the respondents to file counter affidavits. It also required the GSTN to place the petitioner&#039;s log details on record and address the allegation of technical malfunction before the next listing, so the plea of portal failure could be examined on the available material.</description>
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      <description>A GST transitional credit dispute arose over whether the petitioner was prevented from filing Form GST TRAN-I within time because of technical glitches in the GSTN portal. The HC did not decide the substantive claim at this stage and instead directed the respondents to file counter affidavits. It also required the GSTN to place the petitioner&#039;s log details on record and address the allegation of technical malfunction before the next listing, so the plea of portal failure could be examined on the available material.</description>
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