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    <title>2019 (1) TMI 680 - DELHI HIGH COURT</title>
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    <description>The Court directed the respondents to disclose filled details in the TRAN-I Form and the basis for denying credit under Section 140(3) of the CGST Act. It noted discrepancies in credit reflection in the electronic ledger, with the petitioner asserting successful form submission. The lack of a review provision before submission and absence of automatically generated responses were highlighted. The respondents were instructed to file affidavits and provide necessary files for review, with the next hearing set for March 13, 2019.</description>
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      <description>The Court directed the respondents to disclose filled details in the TRAN-I Form and the basis for denying credit under Section 140(3) of the CGST Act. It noted discrepancies in credit reflection in the electronic ledger, with the petitioner asserting successful form submission. The lack of a review provision before submission and absence of automatically generated responses were highlighted. The respondents were instructed to file affidavits and provide necessary files for review, with the next hearing set for March 13, 2019.</description>
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