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HC directed GST authorities to allow manual filing of TRAN-1 in case GST portal does not respond

May 15, 2019[2019] 104 384 (Allahabad)

GST : Where assessee was unable to file Form GST TRAN-1 because electronic system of GSTIN did not respond, GST Authorities were directed to open portal before 31-3-2019 or entertain Form GST ITC-01 of assessee manually and pass orders on it after due verification of credits as claimed by assessee

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