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    <title>2018 (9) TMI 373 - DELHI HIGH COURT</title>
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    <description>A grievance redressal mechanism was in place for assessees unable to upload data because of technical glitches and for claims relating to CENVAT/VAT credit on stock-in-trade, with Circular No. 39/13/2018-GST governing the process. The Union stated that many such cases had already been resolved and that the petitioners&#039; representations would be considered under that mechanism. If any representation is rejected, a speaking order giving reasons must be passed and communicated. The petitioners were given liberty to challenge any final adverse determination, and the Court recorded no opinion on the merits of the claims.</description>
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    <pubDate>Wed, 01 Aug 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=366637</link>
      <description>A grievance redressal mechanism was in place for assessees unable to upload data because of technical glitches and for claims relating to CENVAT/VAT credit on stock-in-trade, with Circular No. 39/13/2018-GST governing the process. The Union stated that many such cases had already been resolved and that the petitioners&#039; representations would be considered under that mechanism. If any representation is rejected, a speaking order giving reasons must be passed and communicated. The petitioners were given liberty to challenge any final adverse determination, and the Court recorded no opinion on the merits of the claims.</description>
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