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of <h1>Procedural Framework for GST Appeals: Balanced Hearing Process Enabling Comprehensive Argument Presentation by Appellant and Respondent</h1> The statutory provision outlines the procedure for hearing appeals before the Goods and Services Tax Appellate Tribunal. On the designated hearing date, the appellant presents their case. If required, the respondent may then present arguments, after which the appellant has the right to respond. The rule ensures a structured and balanced appellate hearing process, allowing both parties an opportunity to present their respective positions.
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