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    <description>The Supreme Court note records a GST dispute concerning negative blocking of the credit ledger and a claimed conflict between High Court views on that point. It states that a statutory appeal against the original adjudication order was pending, with hearing said to be concluded, and therefore the petitions were dismissed without examining the merits. The question of law was expressly kept open, leaving the substantive issue to be considered in the pending appeal.</description>
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      <description>The Supreme Court note records a GST dispute concerning negative blocking of the credit ledger and a claimed conflict between High Court views on that point. It states that a statutory appeal against the original adjudication order was pending, with hearing said to be concluded, and therefore the petitions were dismissed without examining the merits. The question of law was expressly kept open, leaving the substantive issue to be considered in the pending appeal.</description>
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