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    <title>2023 (4) TMI 873 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court allowed the petition to quash an order passed beyond the statutory time limit, citing delays as unlawful and arbitrary. The petitioner&#039;s liability for service tax was contested, arguing exemptions for government and charitable works. Despite the Commissioner&#039;s confirmation of demands, the court set aside the order in favor of the petitioner. Additionally, the court ruled in favor of the petitioner due to delays in passing adjudication orders within prescribed time limits, emphasizing the importance of timely adjudication in accordance with legal precedents.</description>
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      <description>The court allowed the petition to quash an order passed beyond the statutory time limit, citing delays as unlawful and arbitrary. The petitioner&#039;s liability for service tax was contested, arguing exemptions for government and charitable works. Despite the Commissioner&#039;s confirmation of demands, the court set aside the order in favor of the petitioner. Additionally, the court ruled in favor of the petitioner due to delays in passing adjudication orders within prescribed time limits, emphasizing the importance of timely adjudication in accordance with legal precedents.</description>
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