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    <description>The appeal period runs from the date an order is communicated under GST law; communication includes service by registered post with acknowledgement and is deemed served on the date tendered or after usual transit. Where the taxpayer received the order by post on the stated postal receipt date and the appeal was filed after the three month period measured from that postal receipt, the limitation period would be considered expired unless contrary proof or issuance of a certified copy alters the communication date.</description>
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