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    <title>Appeal under GST</title>
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    <description>Pandemic-related extension orders suspend or extend limitation periods, allowing filing of delayed GST appeals where original limitation has expired and no statutory extension exists. Practitioners should file appeals citing the pandemic extension orders; such filings have been accepted on common portals. If an appellate forum declines acceptance, parties may seek judicial intervention, but routine practice favors citing the pandemic extensions to enable appeal filing despite notification gaps.</description>
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      <description>Pandemic-related extension orders suspend or extend limitation periods, allowing filing of delayed GST appeals where original limitation has expired and no statutory extension exists. Practitioners should file appeals citing the pandemic extension orders; such filings have been accepted on common portals. If an appellate forum declines acceptance, parties may seek judicial intervention, but routine practice favors citing the pandemic extensions to enable appeal filing despite notification gaps.</description>
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