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    <title>2019 (12) TMI 46 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>The High Court dismissed the contempt petition against the respondents, ruling that they did not willfully violate the court orders regarding the filing of the TRAN-1 Form and claiming input tax credit. The court considered the technical challenges faced by the petitioner and acknowledged the persistent technical glitches hindering compliance. Consequently, the court found no merit in the contempt proceedings, discharged the notices issued to the respondents, and rejected the contempt petition.</description>
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      <title>2019 (12) TMI 46 - HIMACHAL PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=389163</link>
      <description>The High Court dismissed the contempt petition against the respondents, ruling that they did not willfully violate the court orders regarding the filing of the TRAN-1 Form and claiming input tax credit. The court considered the technical challenges faced by the petitioner and acknowledged the persistent technical glitches hindering compliance. Consequently, the court found no merit in the contempt proceedings, discharged the notices issued to the respondents, and rejected the contempt petition.</description>
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