2025 (3) TMI 823

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..... -in-original or not - HELD THAT:- In view of the decision of the Hon'ble Apex Court in the case of THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS VERSUS M/S COMMERCIAL STEEL LIMITED [2021 (9) TMI 480 - SUPREME COURT], alternative efficacious remedy is available to the petitioner to challenge the impugned orders-in-original and therefore, the petitioner is relegated to avail such opportunity. T .....

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