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    <title>FILING OF GST APPEALS BY REVENUE</title>
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    <description>The Commissioner may direct a subordinate officer to apply to the appellate forum after calling for and examining records to determine legality or propriety of subordinate orders; such applications are to be treated as appeals and processed under appeal provisions. The Principal/Commissioner of the Central Tax represents the department for appeals against Orders in Original of Common Adjudicating Authorities and may designate officers to file appeals. Appeals must be filed electronically in prescribed form with relevant documents, with limited manual filing exceptions and rules governing acknowledgment and submission of the impugned order.</description>
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      <description>The Commissioner may direct a subordinate officer to apply to the appellate forum after calling for and examining records to determine legality or propriety of subordinate orders; such applications are to be treated as appeals and processed under appeal provisions. The Principal/Commissioner of the Central Tax represents the department for appeals against Orders in Original of Common Adjudicating Authorities and may designate officers to file appeals. Appeals must be filed electronically in prescribed form with relevant documents, with limited manual filing exceptions and rules governing acknowledgment and submission of the impugned order.</description>
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