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    <title>2021 (3) TMI 1080 - GUJARAT HIGH COURT</title>
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    <description>The Court found in favor of the writ applicant, a manufacturing firm, in their claim for transitional credit under Section 140 of the CGST Act. Despite the firm&#039;s timely submission of Form GST TRAN-1, technical glitches prevented the credit from reflecting in their electronic ledger. The Court noted the applicant&#039;s efforts to address the issue and directed the respondents to consider and act upon the claim within four weeks. The Court did not assess the eligibility of the credit but allowed the applicant to seek further recourse if needed.</description>
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    <pubDate>Mon, 15 Mar 2021 00:00:00 +0530</pubDate>
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      <title>2021 (3) TMI 1080 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=405752</link>
      <description>The Court found in favor of the writ applicant, a manufacturing firm, in their claim for transitional credit under Section 140 of the CGST Act. Despite the firm&#039;s timely submission of Form GST TRAN-1, technical glitches prevented the credit from reflecting in their electronic ledger. The Court noted the applicant&#039;s efforts to address the issue and directed the respondents to consider and act upon the claim within four weeks. The Court did not assess the eligibility of the credit but allowed the applicant to seek further recourse if needed.</description>
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      <pubDate>Mon, 15 Mar 2021 00:00:00 +0530</pubDate>
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