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    <title>2019 (8) TMI 367 - DELHI HIGH COURT</title>
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    <description>The Court directed the Respondents to facilitate the Petitioner in filing the revised TRAN-1 form electronically or manually by a specified deadline, considering systemic challenges in the GST system. The judgment addressed the Petitioner&#039;s struggles in availing Cenvat Credit/Input Tax Credit due to glitches in the form, delays by authorities, and the right to revise the form. The decision emphasized processing the Petitioner&#039;s claims in accordance with the law post-submission.</description>
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      <description>The Court directed the Respondents to facilitate the Petitioner in filing the revised TRAN-1 form electronically or manually by a specified deadline, considering systemic challenges in the GST system. The judgment addressed the Petitioner&#039;s struggles in availing Cenvat Credit/Input Tax Credit due to glitches in the form, delays by authorities, and the right to revise the form. The decision emphasized processing the Petitioner&#039;s claims in accordance with the law post-submission.</description>
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