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Section 11

The Lakshadweep Value Added Tax Regulation, 2022Regulations · 2022

(1) Any person who does not receive a decision within such time as may be prescribed or is aggrieved by a decision of the Designated Authority may, within thirty days from the expiry of such period or from the receipt of such a decision, prefer an appeal to the Union territory Appellate Authority:

Provided that the Appellate Authority may admit the appeal after the expiry of thirty days if it is satisfied that the complainant was prevented by sufficient cause from filing the appeal in time.

(2) The decision of the Appellate Authority under this section shall be binding.

Where this provision sits

ActThe Lakshadweep Value Added Tax Regulation, 2022
Section11
StatusIn force as published by the source

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