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Appeal to the Appellate Authority

Section 118 - ADVANCE RULING - Goods and Services Tax - Section 118 - 118. (1) The prescribed or jurisdictional CGST/SGST officer or, as the case may be, an applicant aggrieved by any advance ruling p .....

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is communicated to the prescribed or the jurisdictional CGST/SGST officer or, as the case may be, the applicant: PROVIDED that the Appellate Authority may, if it is satisfied that the appellant was pr .....

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