1. Background This article is intended for taxpayers and other persons who wish to file an appeal before the Goods and Services Tax Appellate Tribunal ("GSTAT") but have not yet done so due to delay or any other reason. It specifically discusses the relaxation granted by the Government for filing delayed or pending GSTAT appeals, thereby enabling eligible persons to avail the appellate remedy before the Tribunal. The Goods and Services Tax Appellate Tribunal, commonly known as GSTAT, is the se
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