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2022 (4) TMI 1023 - JHARKHAND HIGH COURTRight to utilize the credit balance in the personal ledger account - words 'cenvat credit' so mentioned under Section 140 of the Central Goods and Service Tax Act, 2017 and 'Tax Credit' in the Trans-I form covers the credits available in PLA account for necessary credit under the Central Goods and Service Tax Act, 2017 - HELD THAT:- Without commenting anything on merits of the claim of the petitioner, since the petitioner is willing to pursue his application for refund before the competent authority, writ petition is disposed of. Petition disposed off.
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