Court Allows Revised GST TRAN-1 Filing to Carry Forward Credit; Dismisses Union of India's Appeals Aligned with Karnataka HC Ruling.

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....TRAN-1 credit denied - permission to file revised Form GST TRAN-1 manually or otherwise to carry forward credit - Following the decision in the case of [2021 (3) TMI 953 - KARNATAKA HIGH COURT], the writ appeals preferred by the Union of India have been dismissed - HC....