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    <title>2019 (7) TMI 945 - DELHI HIGH COURT</title>
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    <description>The Court directed the Respondents to allow the Petitioners to either electronically file the TRAN-1 Forms again or submit manually, following glitches preventing them from availing carry forward credit of eligible duties under CGST and GST. The judgment, referencing a prior case, aimed to resolve the Petitioners&#039; issue by ensuring their claims would be processed accordingly. The case was disposed of with instructions for the Respondents to facilitate the submission of forms by a specified deadline, without imposing costs on either party.</description>
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