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    <description>HC disposed of petition regarding GSTN transitional credit claims after SC&#039;s directive. SC ordered GSTN to open common portal for TRAN-1 and TRAN-2 forms, allowing taxpayers to file or revise claims within specified timeframe. Concerned officers granted 90 days to verify credit claims, with allowed credits to be reflected in Electronic Credit Ledger. GST Council instructed to issue guidelines for claim scrutiny.</description>
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      <description>HC disposed of petition regarding GSTN transitional credit claims after SC&#039;s directive. SC ordered GSTN to open common portal for TRAN-1 and TRAN-2 forms, allowing taxpayers to file or revise claims within specified timeframe. Concerned officers granted 90 days to verify credit claims, with allowed credits to be reflected in Electronic Credit Ledger. GST Council instructed to issue guidelines for claim scrutiny.</description>
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