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HC directed GST authorities to re-open portal or allow manual filing of TRAN-1 in case GST portal did not respond

November 4, 2019[2019] 110 94 (Allahabad)

GST: Where assessee was unable to file its complete Form GST TRAN-1 and it made efforts to amend said form but electronic system of department did not respond, GST Authorities were directed to reopen portal and in event they did not do so, they would entertain Form GST TRAN-1 of assessee manually

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