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2021 (7) TMI 780 - HC - GSTConstitutional Validity of Rule 117 of Central Goods and Services Tax Rules - time limit for filing TRAN-1 - input tax credit - Section 140 and 174 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The permission is granted to the assessee to file TRAN-1 by affording an other opportunity. The respondents are directed to permit the petitioner to file / revise TRAN-1 electronically on or before 30.07.2021 - Petition allowed.
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