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    <title>Notification extending the period of limitation for issuance of Show Cause Notice upheld</title>
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    <description>The court upheld the executive&#039;s use of its delegated power to extend limitation in response to COVID 19, validating notifications that extended the time for issuing show cause notices and for completing demand assessment proceedings because the pandemic constituted a force majeure event and materially reduced departmental capacity.</description>
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