https://www.taxtmi.com/caselaws?id=780971 The SC dismissed the special leave petition, upholding the HC's conclusion that the petitioner's challenge to the impugned decision dated 04.01.2024 lacked merit. The HC found the petitioner failed to comply with the Master Circular dated 10.03.2017 and did not avail the alternative remedy, including non-filing of ST-3 returns under Section 70, rendering the relief inappropriate. The SC found no grounds to interfere and disposed of the SLP. en-us Mon, 03 Nov 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780971 The SC dismissed the special leave petition, upholding the HC's conclusion that the petitioner's challenge to the impugned decision dated 04.01.2024 lacked merit. The HC found the petitioner failed to comply with the Master Circular dated 10.03.2017 and did not avail the alternative remedy, including non-filing of ST-3 returns under Section 70, rendering the relief inappropriate. The SC found no grounds to interfere and disposed of the SLP. Case-Laws Service Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780971