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    <title>2021 (1) TMI 242 - MADRAS HIGH COURT</title>
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    <description>Statutory appeals rejected as time-barred were restored after the delay was accepted as sufficiently explained, and the Court permitted revival on compliance with an additional tax payment over and above the amount already remitted. The challenge arose in the context of earlier contest to the assessment and related litigation on the underlying provision, but the operative point was that limitation alone had led to rejection. The Court therefore set aside the limitation-based rejection and directed restoration of the appeals on payment of the further sum ordered.</description>
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      <description>Statutory appeals rejected as time-barred were restored after the delay was accepted as sufficiently explained, and the Court permitted revival on compliance with an additional tax payment over and above the amount already remitted. The challenge arose in the context of earlier contest to the assessment and related litigation on the underlying provision, but the operative point was that limitation alone had led to rejection. The Court therefore set aside the limitation-based rejection and directed restoration of the appeals on payment of the further sum ordered.</description>
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