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    <title>2019 (11) TMI 1245 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>The High Court of Himachal Pradesh granted relief to the petitioner in a case involving challenges in filing the Tran-1 form for input tax credit under GST due to glitches in the system. The court directed the respondents to allow the petitioner to file the form electronically or manually by a specified date, recognizing the practical difficulties faced by taxpayers. This decision aligns with judicial precedents from other High Courts, emphasizing the need to address technical issues and procedural complexities in claiming input tax credit under the GST regime.</description>
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      <description>The High Court of Himachal Pradesh granted relief to the petitioner in a case involving challenges in filing the Tran-1 form for input tax credit under GST due to glitches in the system. The court directed the respondents to allow the petitioner to file the form electronically or manually by a specified date, recognizing the practical difficulties faced by taxpayers. This decision aligns with judicial precedents from other High Courts, emphasizing the need to address technical issues and procedural complexities in claiming input tax credit under the GST regime.</description>
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