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    <description>HC allowed petitioner to file GST appeal u/s 107 within 30 days, despite earlier writ petition challenging assessment order. Court directed appellate authority to consider merits without strict limitation bar and address procedural and substantive issues raised by petitioner. Petitioner granted liberty to seek interim protection, with appellate forum mandated to examine application promptly.</description>
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      <description>HC allowed petitioner to file GST appeal u/s 107 within 30 days, despite earlier writ petition challenging assessment order. Court directed appellate authority to consider merits without strict limitation bar and address procedural and substantive issues raised by petitioner. Petitioner granted liberty to seek interim protection, with appellate forum mandated to examine application promptly.</description>
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