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HC directed Commissioner to consider extension of time of TRAN-1 which could not be filed due to technical error

May 13, 2019[2019] 104 443 (Allahabad)

GST: Where assessee could not file Form GST TRAN-1 within stipulated period due to technical difficulties and, therefore, it had moved an application to Assistant Commissioner GST for extension of time, said authority was directed to consider application of assessee and pass appropriate order

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