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    <title>2019 (5) TMI 1148 - CHATTISGARH HIGH COURT</title>
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    <description>The High Court upheld the dismissal of appeals due to delays in filing beyond statutory limits, emphasizing adherence to prescribed timelines. The Court rejected arguments for condonation based on extraordinary circumstances, citing precedents and statutory constraints. The classification and taxation of services were not considered due to the delay. The Court emphasized the importance of respecting statutory limits on condonation of delay, ultimately dismissing the appeals and ordering parties to bear their own costs.</description>
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      <description>The High Court upheld the dismissal of appeals due to delays in filing beyond statutory limits, emphasizing adherence to prescribed timelines. The Court rejected arguments for condonation based on extraordinary circumstances, citing precedents and statutory constraints. The classification and taxation of services were not considered due to the delay. The Court emphasized the importance of respecting statutory limits on condonation of delay, ultimately dismissing the appeals and ordering parties to bear their own costs.</description>
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