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    <title>2021 (2) TMI 38 - DELHI HIGH COURT</title>
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    <description>The court allowed the exemption application subject to exceptions and proceeded without a counter affidavit. The case involved a petition to modify Form GST TRAN-1 due to errors in migrating CENVAT credit to the GST regime. The court recognized the petitioner&#039;s genuine errors, citing the need for rectification and upheld the petitioner&#039;s right to revise the form. It directed the authorities to open the online portal for re-filing the corrected form within three weeks, granting relief to the petitioner and ensuring processing of the claim in line with the law.</description>
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      <description>The court allowed the exemption application subject to exceptions and proceeded without a counter affidavit. The case involved a petition to modify Form GST TRAN-1 due to errors in migrating CENVAT credit to the GST regime. The court recognized the petitioner&#039;s genuine errors, citing the need for rectification and upheld the petitioner&#039;s right to revise the form. It directed the authorities to open the online portal for re-filing the corrected form within three weeks, granting relief to the petitioner and ensuring processing of the claim in line with the law.</description>
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