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    <title>Appeal not to be filed in certain cases.</title>
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      <description>Monetary limits may be fixed by the Board, on the Council&#039;s recommendation, to regulate when officers of central tax file appeals or applications under the GST appeals and revision framework. Non-filing in one matter does not prevent filing in another case involving the same or similar issues, and it cannot be treated as acquiescence in the disputed decision. The Appellate Tribunal or court must consider the circumstances in which filing was not undertaken under the monetary-limit directions.</description>
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