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Issues: Whether the right to avail transitional CENVAT credit in respect of stock held on the appointed day is a substantive right under Section 140(3) of the Central Goods and Services Tax Act, 2017 and whether the time limit in Rule 117 of the Central Goods and Services Tax Rules, 2017 for filing TRAN-1 is mandatory or directory.
Outcome: No substantive adjudication was made; the respondents were granted time to file affidavit-in-opposition and the matter was directed to be listed later.
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