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      <description>A challenge to denial of transition credit under Section 140(7) of the CGST Act arose after retrospective amendment by the Finance (No. 2) Act, 2024. The petition also raised whether the court should entertain the writ or require resort to the statutory appellate remedy. The petition was disposed of by relegating the petitioner to the appeal mechanism, with liberty to file the appeal within four weeks and with a direction that limitation should not be invoked against it.</description>
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