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The petitioner has challenged the vires of Rules 117 and 120A of CGST Rules

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Input Tax Credit — The petitioner challenged the vires of Rule 117 and 120 of CGST Rules. One months’ time granted to the respondent to file a counter affidavit. Meanwhile 15 days time allowed to the petitioner to file revise return manually. — Grasim Industries Limited Vs. Union of India And 6 Others [2019] 14 TAXLOK.COM 019 (Allahabad)

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