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    <description>GST adjudication orders are subject to the statutory appellate remedy under Section 107. Where an appeal is filed after the prescribed period, sufficient cause for delay may permit merits consideration under the applicable Division Bench approach. Direct writ jurisdiction is not ordinarily invoked when the statutory appeal remains capable of being entertained. The delayed appeal may be filed within 30 days from upload of the relevant order for appellate consideration on merits.</description>
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