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    <title>2021 (6) TMI 108 - DELHI HIGH COURT</title>
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    <description>The court allowed the petitions related to the transition of CENVAT credit to the GST system. It directed the respondents to reopen the online portal or accept manual filings of the TRAN-1 Form by a specified deadline. The court emphasized taxpayers&#039; rights to claim transitional credit and addressed challenges faced due to technical glitches, granting relief to petitioners in different batches based on their circumstances. Additionally, the court highlighted the absence of a mechanism for revision/rectification of the form, instructing the respondents to provide a facility for rectifying errors to safeguard taxpayers&#039; accumulated credit.</description>
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    <pubDate>Thu, 27 May 2021 00:00:00 +0530</pubDate>
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      <description>The court allowed the petitions related to the transition of CENVAT credit to the GST system. It directed the respondents to reopen the online portal or accept manual filings of the TRAN-1 Form by a specified deadline. The court emphasized taxpayers&#039; rights to claim transitional credit and addressed challenges faced due to technical glitches, granting relief to petitioners in different batches based on their circumstances. Additionally, the court highlighted the absence of a mechanism for revision/rectification of the form, instructing the respondents to provide a facility for rectifying errors to safeguard taxpayers&#039; accumulated credit.</description>
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