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    <title>2021 (2) TMI 1043 - DELHI HIGH COURT</title>
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    <description>The Court acknowledged the challenges faced by the Petitioner in filing the necessary form for migrating input tax credit due to technical glitches. Despite the procedural errors in filing the form manually and the delay in approaching the Court for relief, the Court issued notice to the Respondents and kept all contentions open for further consideration. The Court also noted similar issues pending decision in a batch of petitions and decided to issue notice to other Respondents to ensure a comprehensive examination of the issues.</description>
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      <description>The Court acknowledged the challenges faced by the Petitioner in filing the necessary form for migrating input tax credit due to technical glitches. Despite the procedural errors in filing the form manually and the delay in approaching the Court for relief, the Court issued notice to the Respondents and kept all contentions open for further consideration. The Court also noted similar issues pending decision in a batch of petitions and decided to issue notice to other Respondents to ensure a comprehensive examination of the issues.</description>
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