Transitional credit – Transferring CENVAT credit u/s 174(1) & 174(3) of CGST Act, 2007 – validity of conditions imposed – transitional arrangements have clear nexus, therefore, with the object sought to be achieved. They cannot be struck down as

Goods and Services Tax – Transitional credit – Transferring CENVAT credit u/s 174(1) & 174(3) of CGST Act, 2007 – validity of conditions imposed – transitional arrangements have clear nexus, therefore

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