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    <title>Limitation for filing GST appeal runs from the date of actual communication of the order as declared by the dealer unless rebutted by the Revenue through cogent material</title>
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    <description>GST appellate limitation runs from actual communication of an adjudication order, not merely its date of passing. If a taxpayer declares the date on which the order came to its knowledge, the Revenue must rebut that date with cogent proof of service or delivery. In the absence of such material, the declared date must be accepted for computing limitation. An appeal should not be rejected as delayed without examining the taxpayer&#039;s communication plea and evidence of effective service.</description>
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      <description>GST appellate limitation runs from actual communication of an adjudication order, not merely its date of passing. If a taxpayer declares the date on which the order came to its knowledge, the Revenue must rebut that date with cogent proof of service or delivery. In the absence of such material, the declared date must be accepted for computing limitation. An appeal should not be rejected as delayed without examining the taxpayer&#039;s communication plea and evidence of effective service.</description>
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