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    <title>2024 (2) TMI 1201 - SC Order</title>
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    <description>The SC disposed of the special leave petition, granting the petitioner the liberty to address jurisdictional errors related to the limitation period before the appropriate authority. The HC&#039;s order was passed without formal notice to the respondent-Department. The SC instructed that the Department could present submissions if contentions are raised, and the appropriate authority should disregard the HC&#039;s observations when evaluating the jurisdictional error. Pending applications were disposed of.</description>
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      <title>2024 (2) TMI 1201 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=450050</link>
      <description>The SC disposed of the special leave petition, granting the petitioner the liberty to address jurisdictional errors related to the limitation period before the appropriate authority. The HC&#039;s order was passed without formal notice to the respondent-Department. The SC instructed that the Department could present submissions if contentions are raised, and the appropriate authority should disregard the HC&#039;s observations when evaluating the jurisdictional error. Pending applications were disposed of.</description>
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