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    <title>2020 (11) TMI 236 - BOMBAY HIGH COURT</title>
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    <description>The High Court found the petitioner LLP eligible for an input tax credit of Rs. 10,11,913, directing the respondents to accept the TRAN-1 filing and provide due credit within two weeks. The court did not address the challenge to the validity of Rules 117 and 118 of the Central Goods &amp;amp; Services Tax Rules, 2017, as the eligibility issue was resolved. The petition was allowed without costs, emphasizing compliance with the digitally signed order.</description>
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      <description>The High Court found the petitioner LLP eligible for an input tax credit of Rs. 10,11,913, directing the respondents to accept the TRAN-1 filing and provide due credit within two weeks. The court did not address the challenge to the validity of Rules 117 and 118 of the Central Goods &amp;amp; Services Tax Rules, 2017, as the eligibility issue was resolved. The petition was allowed without costs, emphasizing compliance with the digitally signed order.</description>
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