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Bombay High Court Allows Assessee in Transitional Credit Dispute Under CGST Act Due to Non-functional Excise Portal. Manual Revised Excise Return Accepted as Electronic Revision Impossible After GST Implementation, Enabling Credit Transition Under Section 140 of CGST Act.

The petitioner, a manufacturer of industrial catalysts, filed a writ petition under Article 226 of the Constitution of India challenging the order of ...