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    <title>Appeal under GST in case of rectified order</title>
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    <description>Limitation for filing a GST appeal in cases where an order under recovery provisions is rectified by Section 161 runs from communication of the rectifying order, making the rectified order the operative trigger for the appeal period; the appellate authority&#039;s power to condone delay is limited by the statutory appeal framework under Section 107, and recent high court decisions may affect available remedies subject to their conditions.</description>
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      <description>Limitation for filing a GST appeal in cases where an order under recovery provisions is rectified by Section 161 runs from communication of the rectifying order, making the rectified order the operative trigger for the appeal period; the appellate authority&#039;s power to condone delay is limited by the statutory appeal framework under Section 107, and recent high court decisions may affect available remedies subject to their conditions.</description>
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