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    <title>2022 (11) TMI 1187 - GAUHATI HIGH COURT</title>
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    <description>HC allowed petitioner&#039;s claim for transitional GST credit after acknowledging technical filing difficulties. Based on SC&#039;s prior order and government circular, the court directed GSTN to permit manual credit submission and extended the filing deadline to 30.11.2022, enabling the petitioner to claim Rs. 92,70,685 in eligible input tax credits through alternative submission methods.</description>
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      <description>HC allowed petitioner&#039;s claim for transitional GST credit after acknowledging technical filing difficulties. Based on SC&#039;s prior order and government circular, the court directed GSTN to permit manual credit submission and extended the filing deadline to 30.11.2022, enabling the petitioner to claim Rs. 92,70,685 in eligible input tax credits through alternative submission methods.</description>
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