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    <title>2023 (9) TMI 395 - ALLAHABAD HIGH COURT</title>
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    <description>HC addressed a GST dispute involving a firm&#039;s conversion from Composition Scheme to normal scheme. Technical portal glitches prevented timely filing of ITC-01 FORM. Citing precedent from Gujarat HC, the court directed respondents to allow petitioner to upload ITC-01 FORM and claim Input Tax Credit of Rs. 31,18,718 under Section 18(1)(c). Respondents were ordered to complete the process within four weeks.</description>
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