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    <title>2019 (12) TMI 1000 - DELHI HIGH COURT</title>
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    <description>The court granted relief to the petitioner in a case involving the revision of Form TRAN-1 under the CGST Act. The petitioner, engaged in flight management services, sought to claim transitional credit of service tax missed due to technical glitches in filing. The court acknowledged the petitioner&#039;s eligibility for Input Tax Credit and directed authorities to enable the petitioner to revise the form within a specified timeframe. Emphasizing the right to property in credit standing, the court allowed the petition, ensuring the petitioner&#039;s claim processing.</description>
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