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    <description>HC of MP allowed petitioner to file TRAN-1 form during the specified portal period as directed by apex SC, addressing technical glitches in GST transitional credit filing. The court followed the previous SC order permitting reassessment and form filing, with GSTN directed to facilitate the process. Petition was disposed of with favorable observations.</description>
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      <description>HC of MP allowed petitioner to file TRAN-1 form during the specified portal period as directed by apex SC, addressing technical glitches in GST transitional credit filing. The court followed the previous SC order permitting reassessment and form filing, with GSTN directed to facilitate the process. Petition was disposed of with favorable observations.</description>
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