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HC directed Commissioner to consider application filed before Nodal Officer to extend time period for revised Tran-1

May 10, 2019[2019] 104 457 (Allahabad)

GST : Where assessee had submitted Form GST TRAN-1 within time prescribed but due to some mistake amount of cenvat credit admissible as input tax credit was filled up in wrong column and thereupon assessee moved an application before Nodal Officer, Commissioner was directed to call upon above application and pass appropriate orders on it

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