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The right to avail transitional CENVAT credit in respect of goods held in stock on the appointed day is a substantive right in terms of Section 140(3)of the Central GST Act whereas the Rule 117 of Central Rules is merely procedural in nature and therefore due date contemplated under the Rule 117 of the CGST Rules for filing of declaration of Form GST Tran 1 is directory and not a mandatory provision.

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Transitional Credit — Right to avail transitional CENVAT Credit in respect of goods held in stock on the appointed day is a substantive right term of section 140(3) of CGST Act whereas the Rule 117 of the Central Rules is merely procedural in nature and therefore, due date contemplated under the Rule 117 of the CGST Rules for filing the declaration of Form GST Tran-1 is directory and not a mandatory provision. Matter postponed for filing affidavit of Union of India in Opposition. — Rudra Autoparts Distributor Vs. Union of India [2019] 11 TAXLOK.COM 054 (Calcutta)

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