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2018 (3) TMI 1265 - HC - GSTCredit under new GST regime - proviso to sub-section (1) of section 140 of the Gujarat Goods and Service Tax - restriction of credit of VAT already taken - Held that: - the provision deprives a dealer to his vasted right and thus, the statute acts retrospectively and also imposed an unreasonable restriction - Notice returnable on 19.04.2018.
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