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    <title>2021 (7) TMI 988 - KERALA HIGH COURT</title>
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    <description>The court directed the respondents to make changes in the portal to enable compliance for the period prior to fresh registration under the Goods and Services Tax Act. The petitioner faced challenges in uploading returns and remitting tax, leading to issues with Input Tax Credit and disruptions in business transactions. The court directed the petitioner to pay tax for the provisional registration period to ensure recipients would not be denied Input Tax Credit, resolving disputes over compliance with court directions and communication regarding GST registration.</description>
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      <description>The court directed the respondents to make changes in the portal to enable compliance for the period prior to fresh registration under the Goods and Services Tax Act. The petitioner faced challenges in uploading returns and remitting tax, leading to issues with Input Tax Credit and disruptions in business transactions. The court directed the petitioner to pay tax for the provisional registration period to ensure recipients would not be denied Input Tax Credit, resolving disputes over compliance with court directions and communication regarding GST registration.</description>
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