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    <description>Writ petitions dismissed as disposed: the HC directed the petitioner-firm to file an appeal against the final orders within 15 days. The respondents must consider the appeal and the appellate authority is directed to decide it expeditiously, preferably within three months of filing, strictly in accordance with law. The appellate consideration is to take into account Circular dated 17-6-2021 (No.150/06/2021-GST) and the Audit Reports dated 19-6-2023 and 28-6-2024 concerning verification of taxability on toll collection rights.</description>
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