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2019 (4) TMI 657 - SCH - GSTConstitutional validity - Transitional Credit - Restriction on migration of Cenvat Credit to GST - Vires of clause(iv) of subsection (3) of section 140 of the CGST Act - CENVAT Credit - purchases made by the First Stage Dealer. Difference of opinion between the Bombay High Court and that of Gujarat High Court - Held that - notices issued - In the meantime operation of the impugned judgment shall remain stayed.
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