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    <title>2025 (10) TMI 252 - SC Order</title>
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    <description>The SC dismissed the petition, affirming the HC&#039;s finding that the petitioners failed to demonstrate that the goods were actually supplied and that ITC was legitimately availed. The HC observed the petitioners&#039; reply raised mainly technical objections and lacked substantive pleading on the core issue. The alleged violation of natural justice and claim that adequate personal hearing was not afforded were undermined by reliance on unclear relied-upon documents (RUDs). The SC held it was not satisfied to invoke its discretionary jurisdiction under Article 136 and declined relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=779456</link>
      <description>The SC dismissed the petition, affirming the HC&#039;s finding that the petitioners failed to demonstrate that the goods were actually supplied and that ITC was legitimately availed. The HC observed the petitioners&#039; reply raised mainly technical objections and lacked substantive pleading on the core issue. The alleged violation of natural justice and claim that adequate personal hearing was not afforded were undermined by reliance on unclear relied-upon documents (RUDs). The SC held it was not satisfied to invoke its discretionary jurisdiction under Article 136 and declined relief.</description>
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