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    <description>Section 107 of the Central Goods and Services Tax Act, 2017 provides a statutory appeal to the Appellate Authority against the GST adjudication order. The notes state that the writ petition was not entertained because that appellate remedy had not been exhausted, without addressing the merits of the underlying demand. If an appeal is filed within 30 days, the time spent pursuing the writ petition is to be excluded for limitation purposes.</description>
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