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    <description>The court disposed of the writ petitions challenging the validity of Rule 117 of CGST Rules 2017 and HGST Rules 2017, and seeking directions to open the portal for uploading form TRAN-01. The court found the issues similar to a previous case and disposed of the petitions in line with the decision in the earlier case. Consequently, any pending applications were also considered disposed of.</description>
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