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Kerala HC allows assessee to file TRAN-1 as it failed to file it due to technical error

October 9, 2018[2018] 98 taxmann.com 46 (Kerala)
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CGST/Kerala State GST : Where petitioner had failed to upload Form GST TRAN-1 within stipulated time because of some system error, it was directed to apply to Nodal Officer in this regard, who would look into issue and facilitate petitioner's uploading Form GST TRAN-1

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