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    <title>2021 (10) TMI 800 - KARNATAKA HIGH COURT</title>
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    <description>Parity in GST transitional credit matters required similar assessees to receive identical relief. The Karnataka High Court treated the petitioner&#039;s case as substantially similar to an earlier Division Bench decision that had allowed additional time to submit GST TRAN-1, and extended the same treatment. The petitioner was permitted to file or revise GST TRAN-1, either electronically or manually, within thirty days. The writ petition was allowed only to that extent, on the principle that like cases must be treated alike.</description>
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      <link>https://www.taxtmi.com/caselaws?id=413748</link>
      <description>Parity in GST transitional credit matters required similar assessees to receive identical relief. The Karnataka High Court treated the petitioner&#039;s case as substantially similar to an earlier Division Bench decision that had allowed additional time to submit GST TRAN-1, and extended the same treatment. The petitioner was permitted to file or revise GST TRAN-1, either electronically or manually, within thirty days. The writ petition was allowed only to that extent, on the principle that like cases must be treated alike.</description>
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      <pubDate>Wed, 25 Aug 2021 00:00:00 +0530</pubDate>
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