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    <description>Any person aggrieved by an order under section 107 or 108 or the Central Act may appeal to the Appellate Tribunal within three months; the Tribunal may refuse admission where the tax or input tax credit or related penalty does not exceed a monetary threshold. The Commissioner may call for records and direct an officer to apply to the Tribunal within six months. Appeals require prescribed form and fees, and a pre-deposit-full payment of admitted amounts plus a percentage of remaining disputed tax-failure of which bars filing; payment stays recovery of the balance until appeal disposal.</description>
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      <description>Any person aggrieved by an order under section 107 or 108 or the Central Act may appeal to the Appellate Tribunal within three months; the Tribunal may refuse admission where the tax or input tax credit or related penalty does not exceed a monetary threshold. The Commissioner may call for records and direct an officer to apply to the Tribunal within six months. Appeals require prescribed form and fees, and a pre-deposit-full payment of admitted amounts plus a percentage of remaining disputed tax-failure of which bars filing; payment stays recovery of the balance until appeal disposal.</description>
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