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    <description>Designation of officers as Appellate Authority under the Maharashtra Goods and Services Tax framework allocates specific Joint Commissioners of State Tax (Appeals) to defined territorial jurisdictions-either the Limits of Greater Mumbai and the revenue districts of Thane, Palghar and Raigad, or the remainder of the State-and provides that the exercise of delegated powers and duties by those Appellate Authorities is subject to conditions and restrictions the Commissioner may impose.</description>
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