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    <title>2020 (3) TMI 1037 - GUJARAT HIGH COURT</title>
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    <description>The court allowed the petitioner&#039;s claim for transitional credit under GST regulations, permitting the claiming of input tax credit for stock held beyond 12 months from the appointed date. The court directed the authorities to consider the petitioner&#039;s representation promptly, following a previous ruling deeming the restriction on credit for goods purchased before one year from the appointed day as unconstitutional. The respondents were given four weeks to complete the process, and the writ application was disposed of with permission for direct service.</description>
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      <description>The court allowed the petitioner&#039;s claim for transitional credit under GST regulations, permitting the claiming of input tax credit for stock held beyond 12 months from the appointed date. The court directed the authorities to consider the petitioner&#039;s representation promptly, following a previous ruling deeming the restriction on credit for goods purchased before one year from the appointed day as unconstitutional. The respondents were given four weeks to complete the process, and the writ application was disposed of with permission for direct service.</description>
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