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    <title>2025 (1) TMI 1718 - ALLAHABAD HIGH COURT</title>
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    <description>After constitution of the GST Appellate Tribunal and notification of its procedure, the writ petition was disposed of with liberty to pursue the statutory appeal before the Tribunal within the extended period. The court directed that no limitation objection be raised if the appeal is filed within time, that the earlier deposit be treated as compliance with the pre-deposit requirement, and that any defects in the appeal be removed within the stipulated period. The direction preserves the statutory appellate remedy while regularising limitation, pre-deposit compliance, and defect curing for the appeal process.</description>
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      <description>After constitution of the GST Appellate Tribunal and notification of its procedure, the writ petition was disposed of with liberty to pursue the statutory appeal before the Tribunal within the extended period. The court directed that no limitation objection be raised if the appeal is filed within time, that the earlier deposit be treated as compliance with the pre-deposit requirement, and that any defects in the appeal be removed within the stipulated period. The direction preserves the statutory appellate remedy while regularising limitation, pre-deposit compliance, and defect curing for the appeal process.</description>
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