The company stated that it had filed an appeal against an order passed by the Assistant Commissioner, Central Goods and Services Tax Division, Dehradun, which had disallowed TRAN-1 credit amounting to Rs. 73,02,757 under Section 140(3) of the CGST Act, 2017, along with proceedings under Sections 74 and 122 of the CGST Act. Following the appeal, the Additional Commissioner, Central Goods and Services Tax (Appeals), Dehradun partially allowed the GSTR TRAN-1 credit. However, the appellate authority also passed an order raising a demand of Rs. Also Read: Unichem Labs: Dr Prakash Amrut Mody resigns as Managing Director, Pabitrakumar Kalipada Bhattacharyya takes charge