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    <title>2019 (11) TMI 1247 - DELHI HIGH COURT</title>
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    <description>The court closed the respondents&#039; right to file a counter affidavit after they failed to do so. The petitioner sought relief under Article 226, including credit of eligible duties under the CGST Act. Technical glitches prevented the petitioner from filing Form GST TRAN-1 despite efforts and extensions. Citing precedents, the court directed the respondents to facilitate filing the form electronically or manually by a specified date and process the petitioner&#039;s claim accordingly.</description>
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      <description>The court closed the respondents&#039; right to file a counter affidavit after they failed to do so. The petitioner sought relief under Article 226, including credit of eligible duties under the CGST Act. Technical glitches prevented the petitioner from filing Form GST TRAN-1 despite efforts and extensions. Citing precedents, the court directed the respondents to facilitate filing the form electronically or manually by a specified date and process the petitioner&#039;s claim accordingly.</description>
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