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    <title>FILING APPEAL WHILE AMNESTY APPLICATION IS PENDING FOR CONSIDERATION – JUSTIFIABLE?</title>
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    <description>An amnesty applicant must withdraw pending disputes only upon valid acceptance of the scheme by the assessing authority; until the authority communicates acceptance within the statutory period the applicant retains the statutory right to file appeals. Assessing authorities must verify amnesty options within the prescribed timeframe, may revoke benefits on default, and must verify invoice genuineness before allowing input tax credit where the taxpayer admits the purchases and transactions are from registered in state dealers.</description>
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      <description>An amnesty applicant must withdraw pending disputes only upon valid acceptance of the scheme by the assessing authority; until the authority communicates acceptance within the statutory period the applicant retains the statutory right to file appeals. Assessing authorities must verify amnesty options within the prescribed timeframe, may revoke benefits on default, and must verify invoice genuineness before allowing input tax credit where the taxpayer admits the purchases and transactions are from registered in state dealers.</description>
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