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HC directed GST authorities to re-open portal or allow manual filing as TRAN-1 was not filed due to technical error

November 26, 2019[2019] 111 taxmann.com 144 (Andhra Pradesh)
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GST : Where assessee was unable to file Form GST TRAN-1 electronically due to technical glitches, GST Authorities were to be directed to either open portal to enable assessee to again file Form GST TRAN-1 electronically or in alternative accept same presented manually

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