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    <title>2026 (3) TMI 902 - SC Order</title>
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    <description>Petitioner sought permission to file a statutory appeal against final assessment orders while the legality of Notifications extending time under Section 73(10) of the GST laws remained pending before higher adjudication. The court confined relief to procedural permission: the petitioner may prefer an appropriate statutory appeal to the Appellate Authority within four weeks, enabling appellate review of the assessment orders without prejudicing the ultimate determination on the validity and legality of the challenged Notifications. The appellate authority&#039;s decision is subject to this Court&#039;s final adjudication on the Notifications&#039; validity.</description>
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      <description>Petitioner sought permission to file a statutory appeal against final assessment orders while the legality of Notifications extending time under Section 73(10) of the GST laws remained pending before higher adjudication. The court confined relief to procedural permission: the petitioner may prefer an appropriate statutory appeal to the Appellate Authority within four weeks, enabling appellate review of the assessment orders without prejudicing the ultimate determination on the validity and legality of the challenged Notifications. The appellate authority&#039;s decision is subject to this Court&#039;s final adjudication on the Notifications&#039; validity.</description>
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