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    <description>The department may appeal within a statutory timeframe with a limited extension for sufficient cause; the Commissioner can call records, determine points and authorise a subordinate to file appeals. Appeals must be filed in FORM GST APL-03 with supporting documents. If the order is on the common portal, provisional and final acknowledgements in FORM GST APL-02 apply and the provisional acknowledgement date is the filing date. If not uploaded, a self certified copy must be submitted within seven days or the submission date becomes the filing date.</description>
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