2018 (5) TMI 1390

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....itioner as a trader had un-utilized input tax credit. Section 140 of the Central Goods & Service Tax Act, 2017 permits availing of such tax credit; subject to conditions that may be prescribed. Rule 117 of the Central Goods & Service Tax Rules, 2017 lays down procedure and conditions, subject to which such credit would be available. Sub-rule [1] thereof provides for making a declaration in a presc....