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    <description>Substitutes Rule 109A to prescribe appellate mappings: Joint Commissioner orders to Additional Commissioner; Deputy Commissioner of State Tax orders to Joint Commissioner (Appeals); Assistant Commissioner of State Tax or State Tax Officer orders to Deputy Commissioner (Appeals). Persons aggrieved must appeal within a prescribed short period from communication; officers directed to appeal under the enabling provision have a longer prescribed period from communication. The amendment takes effect upon publication in the Official Gazette under the State GST Act.</description>
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