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    Preferential customs duty benefit survives curable Certificate of Origin defects when valid revised certificates establish undisputed product origin.
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    Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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      Dismissal of a special leave petition does not, by itself, merge...

      Doctrine of merger does not arise from SLP dismissal, while challenges remain premature until remanded issues are decided.

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      GSTAugust 4, 2026Case LawsSC
      Dismissal of a special leave petition does not, by itself, merge the High Court decision into the Supreme Court order or create a binding Supreme Court adjudication on exemption of affiliation fees. Applying the doctrine stated in Kunhayammed, the note records that the earlier dismissal did not establish the claimed exemption. It further explains that a challenge to a Division Bench reference order is premature where residual issues have been remanded to a Single Judge. The petitioner may challenge any prejudicial subsequent order together with the reference decision, while a favourable intervening Supreme Court ruling may be placed before the Single Judge and would prevail over the reference finding.

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      ActsIncome Tax