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    <description>Rejection of Form GST TRAN-1 for entering Central Excise Duty credit in the wrong column, combined with the absence of a portal option to file an appeal and non-acceptance of manual appeals, left the petitioner without an effective remedy; the High Court issued notice to the revenue administration and relied on precedent addressing lack of portal appeal mechanisms while noting no submission disputing availability of the claimed credit.</description>
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      <description>Rejection of Form GST TRAN-1 for entering Central Excise Duty credit in the wrong column, combined with the absence of a portal option to file an appeal and non-acceptance of manual appeals, left the petitioner without an effective remedy; the High Court issued notice to the revenue administration and relied on precedent addressing lack of portal appeal mechanisms while noting no submission disputing availability of the claimed credit.</description>
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