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    <title>2017 (11) TMI 836 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the petition challenging a service tax demand of Rs. 2.52 crores by CISF due to significant delay in filing, exceeding the permissible time limit even with condonation. The court emphasized the importance of timely appeals and clarified that writ jurisdiction under Article 226 cannot extend limitation periods beyond what appellate authorities can condone. The dismissal was based on the unjustified delay of over one and a half years and insufficient grounds for condonation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350957</link>
      <description>The court dismissed the petition challenging a service tax demand of Rs. 2.52 crores by CISF due to significant delay in filing, exceeding the permissible time limit even with condonation. The court emphasized the importance of timely appeals and clarified that writ jurisdiction under Article 226 cannot extend limitation periods beyond what appellate authorities can condone. The dismissal was based on the unjustified delay of over one and a half years and insufficient grounds for condonation.</description>
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      <pubDate>Fri, 06 Oct 2017 00:00:00 +0530</pubDate>
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