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    <description>Respondents&#039; failure to furnish the certified copy of the assessment order passed under Section 73 of the SGST Act prevented the taxpayer from pursuing statutory remedies, so they were directed to supply it within 30 days. The taxpayer was then granted liberty to file a statutory appeal under Section 107 of the GST Act within 30 days of receiving the order, subject to compliance with the mandatory appeal formalities.</description>
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