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HC directed Nodal Officer to consider complaints of assessee on non-filing of Tran-2 due to technical error of portal

September 6, 2019[2019] 108 189 (Karnataka)

GST : Where assessee could not file Form GST TRAN-2 due to technical error of not filing Form GST TRAN-1 and it made representations with GST Authorities but received no response, Nodal Officer was to be directed to consider representations of assessee and take decision

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