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    <title>2018 (10) TMI 996 - DELHI HIGH COURT</title>
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    <description>The Bombay High Court considered a case where a petitioner&#039;s transitional credit was not reflected in its Electronic Credit Ledger Account, affecting its ability to claim credit against output tax liability. The court was informed about the IT Grievance Redressal Committee&#039;s decisions on allowing filing of TRAN-1 in specific cases due to technical/system issues. The petitioner was among entities granted transitional credit benefits. The court listed the matter for further proceedings, indicating ongoing legal actions to address the petitioner&#039;s concerns regarding transitional credit issues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=369030</link>
      <description>The Bombay High Court considered a case where a petitioner&#039;s transitional credit was not reflected in its Electronic Credit Ledger Account, affecting its ability to claim credit against output tax liability. The court was informed about the IT Grievance Redressal Committee&#039;s decisions on allowing filing of TRAN-1 in specific cases due to technical/system issues. The petitioner was among entities granted transitional credit benefits. The court listed the matter for further proceedings, indicating ongoing legal actions to address the petitioner&#039;s concerns regarding transitional credit issues.</description>
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