2022 (9) TMI 1409

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.... Gaur, Advocates. ORDER 1. The principal grievance of the petitioner is that the respondents/revenue are seeking to recover accumulated credit transitioned by it in terms of Section 140 of Central Goods & Services Tax Act, 2017 [in short, the "Act"] in respect of Input Service Distribution [in short, "ISD"]. 1.1. The petitioner is an Input Service Distributor and is registered with the responde....