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    <title>2020 (12) TMI 702 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the Writ Petition challenging an order determining liability for Service Tax, as it was filed beyond the prescribed limitation period for appeal. Emphasizing adherence to statutory timelines, the Court highlighted that the High Court cannot entertain Writ Petitions against orders not appealed before the Appellate Authority within the specified period. The judgment underscores the significance of timely appeals and the limitations of High Courts in such matters.</description>
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      <description>The Court dismissed the Writ Petition challenging an order determining liability for Service Tax, as it was filed beyond the prescribed limitation period for appeal. Emphasizing adherence to statutory timelines, the Court highlighted that the High Court cannot entertain Writ Petitions against orders not appealed before the Appellate Authority within the specified period. The judgment underscores the significance of timely appeals and the limitations of High Courts in such matters.</description>
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