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    <description>The SC found the HC&#039;s dismissal of the writ petition procedurally flawed. The petition was wrongly tagged with other cases challenging GST Act provisions, causing prejudice to the appellant. Without merit-based adjudication, the Court set aside the dismissal and restored the writ petition for fresh consideration, emphasizing the importance of substantive review over procedural technicalities.</description>
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      <description>The SC found the HC&#039;s dismissal of the writ petition procedurally flawed. The petition was wrongly tagged with other cases challenging GST Act provisions, causing prejudice to the appellant. Without merit-based adjudication, the Court set aside the dismissal and restored the writ petition for fresh consideration, emphasizing the importance of substantive review over procedural technicalities.</description>
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