2021 (11) TMI 272

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.... filed for issuance of directions to the respondents to allow one time filing of revised Form GST TRAN 1 and GST TRAN 2 by either reopening the GSTN Portal or accepting the revised physical Form GST TRAN 1 GST TRAN 2 or accepting transitional Input Tax Credit claimed through GSTR 3B return in order to enable the petitioner to claim legitimate transitional credit in terms of Section 140 of the Cent....