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    <description>The appeals filed by the appellant were rejected, and the impugned orders passed by the adjudicating authority were upheld. The rejection was based on the appellant&#039;s failure to comply with the procedural requirements under Rule 89(4A) and 89(4B) of the CGST Rules, 2017, and non-adherence to the procedures prescribed under Section 87 of the CGST Act, 2017, and Rule 41 of the CGST Rules, 2017 following the amalgamation of the appellant company.</description>
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