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    <title>2019 (12) TMI 1162 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court dismissed the challenge to the constitutional validity of Rule 117 of the CGST Rules but granted the petitioner liberty to apply before the GST Council through the Standing Counsel. The court directed that if the recommendation from the GST Council is found correct, the petitioner would be able to benefit from CENVAT credit within the extended deadline of 31st December, 2019. The writ application was disposed of, allowing the petitioner to pursue the necessary steps to claim transition credit within the stipulated timeframe.</description>
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      <description>The High Court dismissed the challenge to the constitutional validity of Rule 117 of the CGST Rules but granted the petitioner liberty to apply before the GST Council through the Standing Counsel. The court directed that if the recommendation from the GST Council is found correct, the petitioner would be able to benefit from CENVAT credit within the extended deadline of 31st December, 2019. The writ application was disposed of, allowing the petitioner to pursue the necessary steps to claim transition credit within the stipulated timeframe.</description>
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