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2019 (5) TMI 396 - HC - GSTReopening of TRANS-1 form to update the opening stock CENVAT credit - HELD THAT:- The petitioner has admitedly filed the representation dated 29.03.2019, with enclosures, I am of the view that the petitioner should be granted an opportunity to pursue its case before the Nodal Officer - Petition allowed.
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