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    <description>HC addressed a challenge to an Order-in-Appeal under CGST Act, 2017, where the Appellate Tribunal was not constituted. Following a previous coordinate bench decision, the court extended the appeal filing period per the circular issued by Central Board of Indirect Taxes and Customs. The impugned order was directed to not take effect until the extended appeal period expires, with all parties&#039; contentions kept open.</description>
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