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2020 (3) TMI 728 - HC - GSTFiling of FORM TRAN-1 - denial of transactional credit of central excise paid on goods - Rule 117 of the Central Goods and Service Tax Rules, 2017 - HELD THAT:- In view of the fact that this Court while deciding the writ petitions filed by the petitioners had laid down the specific parameters for grant of relief to the petitioners and it has been found by the respondents as a fact that there was no evidences of error or submission/filing of Form GST Tran-1 by the petitioners, the petitioners apparently are bound by the said outcome and, as such, are not entitled to any relief. So far as the submissions made pertaining to the vested right and the fact that as the petitioners have admittedly paid the taxes and are, therefore, entitled for the relief, suffice it to notice that the petitioners had questioned the validity of provisions of Section 140 of the CGST Act and Rule 117 of the CGST Rules in the earlier writ petition, which plea was negated. No case for interference as sought by the petitioners is made out in the present writ petitions - Petition dismissed.
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