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    <title>2020 (12) TMI 684 - RAJASTHAN HIGH COURT</title>
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    <description>The court dismissed the challenge to the constitutional validity of Rule 117 of the CGST Rules, citing a previous judgment. The petitioner was granted the opportunity to apply for Transitional Credit by filing Form TRAN-1 through the GST Council. The court disposed of the case based on similarities with a prior ruling involving Obelisk Composite Technology LLP, allowing the petitioner to claim the CENVAT credit within the extended deadline set by the Union of India.</description>
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      <description>The court dismissed the challenge to the constitutional validity of Rule 117 of the CGST Rules, citing a previous judgment. The petitioner was granted the opportunity to apply for Transitional Credit by filing Form TRAN-1 through the GST Council. The court disposed of the case based on similarities with a prior ruling involving Obelisk Composite Technology LLP, allowing the petitioner to claim the CENVAT credit within the extended deadline set by the Union of India.</description>
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