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    <title>2023 (12) TMI 1333 - MADHYA PRADESH HIGH COURT</title>
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    <description>The HC dismissed the Review Petition filed by the petitioner, Union of India, under Section 5 of the Limitation Act, due to a 341-day delay. The petition sought expunging of remarks and waiver of costs following the withdrawal of a trade notice. The Court emphasized the necessity for timely action, noting the delay caused financial losses to both the assessee and government revenue. The decision underscored the importance of departmental oversight of subordinate officers&#039; conduct to prevent future losses. The related application for admission was also dismissed, as the petition&#039;s limited scope and delayed filing rendered it inadmissible.</description>
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    <pubDate>Wed, 06 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 1333 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=456262</link>
      <description>The HC dismissed the Review Petition filed by the petitioner, Union of India, under Section 5 of the Limitation Act, due to a 341-day delay. The petition sought expunging of remarks and waiver of costs following the withdrawal of a trade notice. The Court emphasized the necessity for timely action, noting the delay caused financial losses to both the assessee and government revenue. The decision underscored the importance of departmental oversight of subordinate officers&#039; conduct to prevent future losses. The related application for admission was also dismissed, as the petition&#039;s limited scope and delayed filing rendered it inadmissible.</description>
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