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    <description>Entitlement to submit Form GST TRAN-1 electronically on the GST portal for transitional relief was treated as identical to an earlier writ petition. The same reasoning was applied, and the petition was allowed on the same terms as the earlier decided matter in favour of the petitioner.</description>
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      <description>Entitlement to submit Form GST TRAN-1 electronically on the GST portal for transitional relief was treated as identical to an earlier writ petition. The same reasoning was applied, and the petition was allowed on the same terms as the earlier decided matter in favour of the petitioner.</description>
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