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    <description>Appeals from adjudication orders allow taxpayers and the Department to challenge tax determinations; the statutory right to appeal is subject to prescribed time limits and pre deposit requirements as deterrents to misuse. Cross empowerment permits a single officer to issue orders under both central and state GST for the same transaction, while appeals, reviews, revisions or rectifications against an order lie only with the proper officers under the same enactment that issued that order.</description>
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      <description>Appeals from adjudication orders allow taxpayers and the Department to challenge tax determinations; the statutory right to appeal is subject to prescribed time limits and pre deposit requirements as deterrents to misuse. Cross empowerment permits a single officer to issue orders under both central and state GST for the same transaction, while appeals, reviews, revisions or rectifications against an order lie only with the proper officers under the same enactment that issued that order.</description>
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