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    <description>Statutory appeal limitation under the Central Goods and Services Tax Act is discussed in relation to dismissal as time-barred. The notes state that the appeal provision prescribes a limitation period with condonation available only within a fixed outer limit, while distinguishing the dates of pronouncement, communication and website upload of the appellate order. They describe the limitation dismissal as having been set aside and the appeal remitted for fresh adjudication on merits.</description>
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      <description>Statutory appeal limitation under the Central Goods and Services Tax Act is discussed in relation to dismissal as time-barred. The notes state that the appeal provision prescribes a limitation period with condonation available only within a fixed outer limit, while distinguishing the dates of pronouncement, communication and website upload of the appellate order. They describe the limitation dismissal as having been set aside and the appeal remitted for fresh adjudication on merits.</description>
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