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    <description>The SC dismissed the special leave petition, advising petitioner to file a review application instead. Department&#039;s Counsel failed to address Court&#039;s questions regarding the imposition of three times monthly SGST tax as principal and a 100% penalty. The Court declined to intervene through the special leave petition mechanism, directing petitioner toward the review process as the appropriate procedural remedy.</description>
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      <description>The SC dismissed the special leave petition, advising petitioner to file a review application instead. Department&#039;s Counsel failed to address Court&#039;s questions regarding the imposition of three times monthly SGST tax as principal and a 100% penalty. The Court declined to intervene through the special leave petition mechanism, directing petitioner toward the review process as the appropriate procedural remedy.</description>
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