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https://ibclaw.in/gst-department-had-no-jurisdiction-to-raise-demands-for-the-period-prior-to-take-over-date-after-the-resolution-plan-was-finalized-approved-ultra-tech-nathdwara-cement-ltd-vs-union-of-india-rajast/
GST Department has no jurisdiction to raise demands for the period prior to take over date after the resolution plan was finalized & approved- Ultra Tech Nathdwara Cement Ltd. Vs. Union of India-Rajasthan High Court