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2019 (12) TMI 1047

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.... Mehta For the Petitioner(s) : Mr. Prateek Gattani ORDER By way of the present writ petition, the petitioner has raised a grievance that after opting out of the composition scheme, on 10.10.2017 when he tried to upload Form GST ITC-01 the same could not be uploaded, due to technical glitches. It has also been asserted that Form GST ITC-01 is/was not available on the website of the comm....