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    <description>A writ petition concerning transitional SGST credit was disposed of with liberty to file a manual appeal within fifteen days. The appellate authority was directed to consider the appeal expeditiously without examining limitation and to verify the claimant&#039;s entitlement to transitional SGST credit. The operative effect was to permit manual filing and to ensure that the credit claim would be considered on merits rather than being defeated at the threshold on limitation grounds.</description>
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