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    <title>2019 (12) TMI 22 - MADRAS HIGH COURT</title>
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    <description>The court allowed all the writ petitions, setting aside the impugned proceedings due to the mandatory nature of the time limits prescribed under the relevant regulations. The court emphasized that suspending a license pending enquiry cannot be prolonged endlessly without completing other procedures within the prescribed time limit. Consequently, the court ruled in favor of the petitioners, annulling the actions taken beyond the stipulated time limits and provided observations and suggestions to the Revenue for future cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=389139</link>
      <description>The court allowed all the writ petitions, setting aside the impugned proceedings due to the mandatory nature of the time limits prescribed under the relevant regulations. The court emphasized that suspending a license pending enquiry cannot be prolonged endlessly without completing other procedures within the prescribed time limit. Consequently, the court ruled in favor of the petitioners, annulling the actions taken beyond the stipulated time limits and provided observations and suggestions to the Revenue for future cases.</description>
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