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    <title>Exclusion of Time Spent in Pending High Court Proceedings for Computing GSTAT Appeal Limitation</title>
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    <description>The issue concerns whether time spent in pending High Court writ proceedings may be excluded for calculating limitation for an appeal to the GST Appellate Tribunal. The writ petition challenged an Appellate Authority order when the Tribunal had not been constituted. After constitution of the Tribunal, the assessee proposes to withdraw the writ petition and file a statutory appeal, although the appeal period under Section 112 of the CGST Act has expired.</description>
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      <description>The issue concerns whether time spent in pending High Court writ proceedings may be excluded for calculating limitation for an appeal to the GST Appellate Tribunal. The writ petition challenged an Appellate Authority order when the Tribunal had not been constituted. After constitution of the Tribunal, the assessee proposes to withdraw the writ petition and file a statutory appeal, although the appeal period under Section 112 of the CGST Act has expired.</description>
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      <law>Goods and Services Tax - GST</law>
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