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    <description>The CGST (Ninth Removal of Difficulties) Order, 2019 provides that the six-month period under Section 112(3) of the CGST Act runs from the later of the date of communication of the order or the date on which the President or State President of the Appellate Tribunal enters office after constitution under Section 109. The Court accepted that computation for limitation and, on the department&#039;s request, permitted withdrawal of the writ petition so the department may pursue its remedy before the Appellate Tribunal once constituted.</description>
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