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    <title>2018 (5) TMI 275 - DELHI HIGH COURT</title>
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    <description>The judgment addresses the procedure for claiming input credits in cases of technical obstacles faced by assessees, with the GST Council devising a mechanism to accommodate those unable to file required forms due to errors. An IT Grievance Redressal Mechanism has been proposed to address taxpayer issues caused by IT glitches, with nodal officers appointed for timely resolution. Additionally, a one-time facility for deemed credit filing is available for those who contacted authorities before the deadline, emphasizing communication with Nodal Officers for necessary actions. Further proceedings are scheduled for 9th April 2018.</description>
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