Commissioner's Observations on Transitional Credit Valid, No Current Proceedings Against Petitioner, Future Actions Not Prejudiced.

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....Validity of observations made by the Commissioner, C.G.S.T. & CX regarding Transitional Credit - however, no proceeding for wrongful availment of Input Tax Credit has been initiated - This could not prejudice the case of the petitioner in case a fresh proceeding is initiated on that ground. - HC....