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    <description>HC granted relief to petitioner regarding GST TRAN-1 submission impeded by system error. Court ordered respondents to reopen portal within two weeks or process application manually, enabling petitioner to claim transitional credit under Section 140 of CGST Act. Decision aligned with precedent from Allahabad HC, ensuring taxpayer&#039;s ability to rectify and submit documentation.</description>
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      <description>HC granted relief to petitioner regarding GST TRAN-1 submission impeded by system error. Court ordered respondents to reopen portal within two weeks or process application manually, enabling petitioner to claim transitional credit under Section 140 of CGST Act. Decision aligned with precedent from Allahabad HC, ensuring taxpayer&#039;s ability to rectify and submit documentation.</description>
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