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    <description>Begin appellate preparation at the outset of a GST dispute by preserving original documents and witness statements or verified digital copies, handing relied upon materials to the adjudicating authority, and time stamping and processing orders immediately to meet statutory filing timelines; departmental files should avoid frivolous appeals, ensure field officers verify taxpayer factual claims, and promote coordination between range officers and appellate teams to strengthen appeals and protect revenue.</description>
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