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      <description>The writ petition was disposed of by granting the petitioner liberty to pursue the statutory appeal remedy under Section 107 of the CGST Act. Any appeal filed within two weeks was directed to be entertained without reference to limitation, and the appellate authority was required to decide it in accordance with law. The operative effect is that the petitioner was channelled to the statutory appellate forum while interim protection was given against dismissal on limitation grounds for the specified period.</description>
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