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    <description>The High Court dismissed the petition challenging the service tax demand order due to the petitioner&#039;s failure to file an appeal within the statutory period. The Court emphasized the importance of adhering to statutory limitations and providing valid explanations for delays in filing appeals to prevent gross injustice, despite the availability of alternative remedies and the High Court&#039;s jurisdiction to entertain writ petitions in exceptional cases.</description>
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      <description>The High Court dismissed the petition challenging the service tax demand order due to the petitioner&#039;s failure to file an appeal within the statutory period. The Court emphasized the importance of adhering to statutory limitations and providing valid explanations for delays in filing appeals to prevent gross injustice, despite the availability of alternative remedies and the High Court&#039;s jurisdiction to entertain writ petitions in exceptional cases.</description>
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