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    <title>2019 (8) TMI 82 - PATNA HIGH COURT</title>
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    <description>A writ petition concerning transitional GST credit did not result in adjudication of the underlying entitlement, because the petitioner&#039;s representation on denial of the benefit of a notification permitting belated migration and filing of transitional forms had not been decided by the competent authority. The court therefore required the nodal officer or other competent authority to examine the grievance, afford the petitioner or its representative a hearing, and decide the pending representation in accordance with law within the stipulated time. The merits of the transitional credit claim were left open for administrative decision.</description>
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      <title>2019 (8) TMI 82 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=383893</link>
      <description>A writ petition concerning transitional GST credit did not result in adjudication of the underlying entitlement, because the petitioner&#039;s representation on denial of the benefit of a notification permitting belated migration and filing of transitional forms had not been decided by the competent authority. The court therefore required the nodal officer or other competent authority to examine the grievance, afford the petitioner or its representative a hearing, and decide the pending representation in accordance with law within the stipulated time. The merits of the transitional credit claim were left open for administrative decision.</description>
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      <pubDate>Thu, 27 Jun 2019 00:00:00 +0530</pubDate>
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