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2021 (6) TMI 140 - HC - GSTInput tax credit - stand of the respondents is that since the dealers have not proved that failure to successfully upload was due to technical glitches in the portal, the petitioners cannot be granted relief - HELD THAT:- The respondent is directed Nos.5 to 7 that to take up the matter once again with GSTIN and ensure that the petition mentioned TNVAT credit available to the petitioners is duly reflected in the respective Electronic Credit Ledgers of the petitioners. Petition allowed.
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