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    <title>2026 (7) TMI 2013 - SC Order</title>
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    <description>Maintainability of a writ petition challenging an input tax credit penalty order was addressed through reference to the High Court&#039;s direction relegating the challenge to the statutory appellate remedy. The High Court also protected limitation by directing exclusion of the time spent in writ proceedings. The Supreme Court dismissed the special leave petition, leaving that approach undisturbed.</description>
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      <description>Maintainability of a writ petition challenging an input tax credit penalty order was addressed through reference to the High Court&#039;s direction relegating the challenge to the statutory appellate remedy. The High Court also protected limitation by directing exclusion of the time spent in writ proceedings. The Supreme Court dismissed the special leave petition, leaving that approach undisturbed.</description>
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