2024 (11) TMI 50

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..... t the provisions of Sections 5 12 of the Limitation Act, Samvat 1995 shall apply to the appeals, revisions, filed under this Act before Appellate, Reviewing Authorities or the Tribunals - it was held by High Court that 'the order passed by the appellate authority has attained finality because in view of the provisions of Section 12(d) of the J K GST Act, which is a special Act, has excluded th .....

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