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    <title>SYSTEM ERROR COULD NOT DEPRIVE OF THE RIGHT TO APPEAL</title>
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    <description>System failures on the GST electronic filing portal that prevent timely submission of appeals do not extinguish the right of appeal; courts have ordered First Appellate Authorities to treat appeals as within limitation where bona fide online filing was frustrated and have directed administrative fixes and portal updates so appellants can upload appeals even after payment under protest.</description>
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      <description>System failures on the GST electronic filing portal that prevent timely submission of appeals do not extinguish the right of appeal; courts have ordered First Appellate Authorities to treat appeals as within limitation where bona fide online filing was frustrated and have directed administrative fixes and portal updates so appellants can upload appeals even after payment under protest.</description>
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