2021 (2) TMI 1043

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....in Teotia, Advocate. ORDER 1. By way of the present petition, the Petitioner seeks a direction for opening of the GST portal to enable them to file the statutory Form necessary for migrating the eligible input tax credit under the GST regime. The learned counsel for the Petitioner submits that since the relevant GST TRAN-1 Form could not be uploaded on the online portal due to technical glit....