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    <description>Non constitution of the Goods and Services Tax Appellate Tribunal prevented filing time bound appeals to the Tribunal; parts of the appointment scheme were struck down, prompting a Government Removal of Difficulties order treating limitation as running from the date the Tribunal&#039;s President or State President enters office. This created both the need for writ remedies where appeals could not be filed and situations where Revenue withheld refunds pending a prospective appeal to a non constituted Tribunal.</description>
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