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2025 (5) TMI 1613 - SCH - GSTBlocking of ITC in the Electronic Credit Ledger of the Appellants by invoking Rule 86A of the CGST Rules - justification in not providing/granting a pre-decisional hearing to the appellants before passing the impugned order blocking its Electronic Credit Ledger under Rule 86A of the CGST Rules - violation of principles of natural justice - HELD THAT - There is a delay of 243 days in filing the Special Leave Petitions which has not been satisfactorily explained. Even otherwise we have gone through the Special Leave Petition and do not find any merit in the same. The Special Leave Petitions are therefore dismissed on the ground of delay as well as on merits.
The Supreme Court, through Hon'ble Justices J. B. Pardiwala and R. Mahadevan, dismissed the Special Leave Petitions due to an unexplained delay of 243 days in filing. The Court stated, "we do not find any merit in the same," thereby rejecting the petitions both on grounds of delay and merits. Pending applications were also disposed of.
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