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    <title>2019 (7) TMI 141 - KARNATAKA HIGH COURT</title>
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    <description>The court set aside the denial of credit for capital goods in Form GST TRAN-1 due to a typographical error by the petitioner, directing respondent No.6 to reconsider the request in line with the law. Emphasizing the necessity of Nodal Officer intervention for such issues under Section 140 of the Act, the court instructed the petitioner to engage with respondent No.6 and expedite the resolution process. The writ petition was disposed of with a focus on rectifying inadvertent errors through appropriate channels for a seamless transitional arrangement as per legal requirements.</description>
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      <description>The court set aside the denial of credit for capital goods in Form GST TRAN-1 due to a typographical error by the petitioner, directing respondent No.6 to reconsider the request in line with the law. Emphasizing the necessity of Nodal Officer intervention for such issues under Section 140 of the Act, the court instructed the petitioner to engage with respondent No.6 and expedite the resolution process. The writ petition was disposed of with a focus on rectifying inadvertent errors through appropriate channels for a seamless transitional arrangement as per legal requirements.</description>
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