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    <title>FILING OF APPEAL BEFORE GST APPELLATE TRIBUNAL</title>
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    <description>The Appellate Tribunal, constituted under Section 109, hears appeals from Appellate Authority and Revisional Authority orders, exercises civil-court-like powers while following natural justice, and may regulate its procedure. Appeals are filed electronically in prescribed forms with provisional acknowledgement, certified copy and fees; must meet limitation rules subject to condonation; and require specified admissions and a pre-deposit percentage of disputed tax to stay recovery. New evidence is restricted except for narrow exceptions, cross-objections and departmental references are permitted, representation is regulated, and Tribunal orders are enforceable like court decrees.</description>
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