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    <title>Goods and service tax appellate tribunal- part three.</title>
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    <description>GST appellate tribunal appeal filing requires careful compliance with portal procedures, annexures, statement of facts, and grounds of appeal. The checklist covers certified copies of orders, digital signatures, fee payment, pagination, colour scans, English drafting, and affidavits for translations. It also highlights that grounds should be comprehensive and separately framed from the statement of facts. The article additionally discusses input tax credit denial in construction-related matters and the explanatory scope covering reconstruction, renovation, additions, alterations, or repairs to the extent of capitalisation.</description>
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