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    <title>Appeal to GST tribunal can be made within three months from the date of constitution of Appellate Tribunal</title>
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    <description>An aggrieved party may file an appeal to the GST Appellate Tribunal within three months from the date the Tribunal is constituted when the Tribunal was not constituted at the time the impugned order was passed; the statutory timeline is measured from either the date of communication of the order or the date on which the President or State President of the Appellate Tribunal assumes office, whichever is later, thereby extending the appeal period where constitution caused practical impossibility.</description>
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      <description>An aggrieved party may file an appeal to the GST Appellate Tribunal within three months from the date the Tribunal is constituted when the Tribunal was not constituted at the time the impugned order was passed; the statutory timeline is measured from either the date of communication of the order or the date on which the President or State President of the Appellate Tribunal assumes office, whichever is later, thereby extending the appeal period where constitution caused practical impossibility.</description>
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