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Issues: Whether the challenge to Rule 117 of the Central Goods and Services Tax Rules, 2017 and Section 164 of the Central Goods and Services Tax Act, 2017 was pressed, and whether interim directions were to be issued for rectification of GST TRAN-1 to permit carry forward of credit under Section 140(5) of the Central Goods and Services Tax Act, 2017.
Outcome: The challenge to vires was not pressed. The respondents were directed to file a reply, and the matter was adjourned.