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    <title>2023 (3) TMI 696 - BOMBAY HIGH COURT</title>
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    <description>The HC dismissed the writ petition, emphasizing that the Petitioner should pursue the statutory remedy of appeal to the Customs Excise and Service Tax Appellate Tribunal. The court determined that the issues regarding the imposition of service tax and the invocation of the extended limitation period necessitate a factual inquiry, which is more appropriately addressed in an appellate forum. The Petitioner was given four weeks to appeal, accounting for the delay caused by the writ petition&#039;s pendency in the HC.</description>
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      <description>The HC dismissed the writ petition, emphasizing that the Petitioner should pursue the statutory remedy of appeal to the Customs Excise and Service Tax Appellate Tribunal. The court determined that the issues regarding the imposition of service tax and the invocation of the extended limitation period necessitate a factual inquiry, which is more appropriately addressed in an appellate forum. The Petitioner was given four weeks to appeal, accounting for the delay caused by the writ petition&#039;s pendency in the HC.</description>
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