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    <title>Goods and service tax appellate tribunal. Part four.</title>
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    <description>Second appeals to the GST Appellate Tribunal require timely filing after the first appellate order or revision, together with the prescribed pre-deposit and court fee. The article warns that the tribunal&#039;s delay-condonation power is limited, and that delays beyond the permitted period may lead to rejection on limitation grounds. It also notes that rejection of the appeal can vacate the stay on recovery, exposing the confirmed GST demand, interest, and applicable penalty.</description>
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