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Appeal not to be field in certain cases.

Section 120 - West Bengal SGST - APPEALS AND REVISION - West Bengal Goods and Services Tax Act, 2017 - Section 120 - 120. (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or instructions or directions f .....

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ns issued under sub-section (1), the officer of the State tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the State tax from filing appeal or appl .....

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