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    <title>Special Leave Petition dismissed; statutory appeal must be filed within 30 days with pre-deposit as per rule</title>
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    <description>The SC dismissed the Special Leave Petition, affirming the High Court&#039;s directive that the petitioners must pursue their statutory appeal within 30 days, accompanied by the requisite pre-deposit. The Court emphasized the availability of an alternative remedy and underscored the principles of natural justice, noting the absence of an opportunity for cross-examination regarding allegations of evasion of GST through bogus invoices from non-existent or non-operational firms. The High Court&#039;s decision to entertain the appeal on merits, notwithstanding limitation grounds, was upheld. Consequently, the petitioners&#039; challenge was deemed premature and non-maintainable before the SC, mandating adherence to the appellate process prescribed by law.</description>
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    <pubDate>Wed, 30 Jul 2025 08:21:14 +0530</pubDate>
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      <title>Special Leave Petition dismissed; statutory appeal must be filed within 30 days with pre-deposit as per rule</title>
      <link>https://www.taxtmi.com/highlights?id=91073</link>
      <description>The SC dismissed the Special Leave Petition, affirming the High Court&#039;s directive that the petitioners must pursue their statutory appeal within 30 days, accompanied by the requisite pre-deposit. The Court emphasized the availability of an alternative remedy and underscored the principles of natural justice, noting the absence of an opportunity for cross-examination regarding allegations of evasion of GST through bogus invoices from non-existent or non-operational firms. The High Court&#039;s decision to entertain the appeal on merits, notwithstanding limitation grounds, was upheld. Consequently, the petitioners&#039; challenge was deemed premature and non-maintainable before the SC, mandating adherence to the appellate process prescribed by law.</description>
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      <pubDate>Wed, 30 Jul 2025 08:21:14 +0530</pubDate>
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