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Appeal not to be filed in certain cases

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..... eem fit, for the purposes of regulating the filing of appeal or application by the GST officer under the provisions of this Chapter. (2) Where, in pursuance of the orders or instructions or directions, issued under subsection (1), the GST officer has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such GST officer f .....

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