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    <description>HC granted relief to petitioner for filing GST TRAN-1 form based on SC&#039;s order. The court allowed uploading of transitional credit forms through a common portal for two months, enabling taxpayers to claim credits irrespective of pending legal proceedings. Officers were directed to verify claims within 90 days and reflect approved credits in Electronic Credit Ledger.</description>
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      <description>HC granted relief to petitioner for filing GST TRAN-1 form based on SC&#039;s order. The court allowed uploading of transitional credit forms through a common portal for two months, enabling taxpayers to claim credits irrespective of pending legal proceedings. Officers were directed to verify claims within 90 days and reflect approved credits in Electronic Credit Ledger.</description>
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