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It is clarified that the petitioner's right to make the application within the time-limit stipulated under the relevant notification would not be prejudiced on account of the delay that has occasioned on the part of the conflicting stands taken by the respondent authorities.

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Section 140 of the CGST Act, 2017—Transitional Credit — The Petitioner has made applications for allowing the credit of central excise and VAT under the FORM-GST TRAN-1 to both the authorities, namely, the State Tax Authorities as well as the Central Tax Authorities. However, upon hearing the respondents, it appears that there is a dispute inter-se between the State and the Centre as to who is required to process such application.

Held that:-The Hon’ble High Court held that under the circumstances, stand over to 6th February, 2019. On that date, the respondents No.3 and 4 as well as the respondents No. 6 and 7 shall inform this court about the status of the petitioner’s application. — Philoden Industries Pvt Ltd. Vs. Union of India [2019] 08 TAXLOK.COM 095 (Gujarat)