Statutory GST appeals remain the appropriate remedy where exemption claims lack substantiation during adjudication proceedings.

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....GST demand challenges founded on claims that supplies were exempt fuelwood and charcoal require substantiation during adjudication; where that defence is not properly supported, the statutory appeal is the appropriate remedy. The taxpayer may clarify an apparently incorrect reference to Form GSTR-8A before the Appellate Authority by filing supporting material. Despite substantial recovery of the confirmed demand, an appeal filed within the permitted period must be decided without applying limitation.....