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of <h1>GST Appellate Proceedings: Petitioners Can File Rejoinder Within One Month When Respondent Introduces Critical New Facts</h1> The statutory provision outlines the procedure for filing a rejoinder in GST appellate proceedings. When a respondent introduces additional facts crucial to the case, the Bench may permit the petitioner to submit a rejoinder through the GSTAT portal. The rejoinder must be filed within one month or a timeframe specified by the Bench, with an advance copy served to the respondent.
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