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    <description>HC examined petitioner&#039;s claim for transitional tax credit under Section 140 of CGST Act, 2017. Appeal initially dismissed, but HC agreed to hear the matter due to absence of functioning Tribunal. Court issued interim order preventing coercive actions and adjourned the case for further hearing, with respondent&#039;s counsel seeking time to obtain instructions.</description>
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      <description>HC examined petitioner&#039;s claim for transitional tax credit under Section 140 of CGST Act, 2017. Appeal initially dismissed, but HC agreed to hear the matter due to absence of functioning Tribunal. Court issued interim order preventing coercive actions and adjourned the case for further hearing, with respondent&#039;s counsel seeking time to obtain instructions.</description>
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