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    <title>Golden Period for aggrieved taxpayers up to 30/06/2026</title>
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    <description>GSTAT permits filing of Section 107 appeals for 01/07/2017-31/03/2026 until 30/06/2026 irrespective of pre-deposit or full tax payment, provided there is a first appellate order denying relief; a three-month limitation from the appellate order will commence from 01/04/2026. Review of cases, especially demands above Rs.10,00,000, is recommended to determine suitability for appeal before the deadline.</description>
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