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    <title>GST APPEALS WHEN NOT TO BE FILED</title>
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    <description>Section 120 permits issuance of orders fixing monetary limits to regulate filing of appeals by a central tax officer; non-filing under those limits does not prevent the officer from filing appeals in other cases on the same or similar issues, does not amount to departmental acquiescence, and the Appellate Tribunal or court must consider the circumstances under which the appeal was not filed.</description>
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