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IGST_Act_2017

Section / Rule Number Content


72. Appeal to Deputy Commissioner and Joint Commissioner
73. Appeal to Tribunal
73A. Miscellaneous Revision
74. Reversionary Powers of Commissioner
75. Additional Evidence in Appeal or Revision
76. Review
77. Determination of Disputed Questions
78. Power to Transfer Proceedings
79. Appeal before High Court
80.Case- before High Court to be heard by not less than two Judges

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