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    <description>SC condoned a 29-day delay in refiling but declined to exercise discretionary jurisdiction under Article 136, dismissing the petition. The court noted allegations concerning availment of fraudulent input tax credit, inadequate personal hearing, and reliance on unclear RUDs; HC had earlier declined to entertain the writ while permitting refiling by way of appeal. Petitioners were granted liberty to pursue alternate statutory remedies.</description>
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