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of <h1>Time Calculation Rule in GST Appellate Proceedings: First and Last Days Excluded, Closed Days Not Counted in Legal Timeframes</h1> A procedural rule for computing time periods in GST Appellate Tribunal proceedings. When calculating prescribed timeframes, the initial day is excluded. If the final day falls on a closed tribunal office day, that day and subsequent closed days are also excluded from the calculation, ensuring fair and practical time computation for legal processes.
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