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    <title>2020 (7) TMI 76 - DELHI HIGH COURT</title>
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    <description>The Court declined to direct the opening of the GST portal for uploading Tran-I Form but acknowledged the possibility of accepting the form later if a pending Supreme Court decision is upheld. The Court did not grant provisional manual filing but recognized its authority to potentially direct acceptance in the future. The relevance of a pending case was acknowledged, with the Court discussing its power to order form acceptance if the Supreme Court upholds the previous decision. The Court noted the need to consider the petitioner&#039;s entitlement to relief sought in the petition during future proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=396407</link>
      <description>The Court declined to direct the opening of the GST portal for uploading Tran-I Form but acknowledged the possibility of accepting the form later if a pending Supreme Court decision is upheld. The Court did not grant provisional manual filing but recognized its authority to potentially direct acceptance in the future. The relevance of a pending case was acknowledged, with the Court discussing its power to order form acceptance if the Supreme Court upholds the previous decision. The Court noted the need to consider the petitioner&#039;s entitlement to relief sought in the petition during future proceedings.</description>
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