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2020 (6) TMI 600 - HC - GSTTransitional credit - Ultra vires provisions - Rules 117 and 120A of CGST Rules - petitioner states that the petitioner could not carry forward this credit for reasons beyond its control due to glitches in the system of the respondents - Held that:- Notices issued - To wait for the decision of Apex court in [2020 (6) TMI 517 - SC ORDER.]
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