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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 h .....

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the officer of the State tax has not filed an appeal or application against any decision or order passed under the provisions of this Ordinance, it shall not preclude such officer of the State tax from filing appeal or application in any other case .....

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