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Appeal not to be field in certain cases.

Section 120 - West Bengal SGST - APPEALS AND REVISION - GST - States - Section 120 - 120. (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as he may deem fit, for the purposes of regulating the filing of appeal or application by the officer of the State tax under the provisions of this Chapter. (2) Where, in pursuance of the orders or instructions or directions issued under sub-section (1), .....

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