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application filed by the applicant is beyond the jurisdiction of this authority

Shanti Prime Publication Pvt. Ltd.

Transitional Credit — The subject application filed by the applicant is beyond the jurisdiction of this authority, as it is beyond the domain of Section 97(2) of the CGST Act' 2017. Therefore, the application is not admitted under Section 98(2) of the CGST Act' 2017.Sino Resources [2018] 2 TAXLOK.COM 031 (AAR-AP)