/* Layout concept: a "case file" — cool paper ground, navy ink, saffron used only for action and the resolving tick. Form numbers set in mono like on a real GST notice. */
:root{
  --paper:#F6F8FB; --surface:#FFFFFF; --ink:#0E2F52; --text:#1C2B3A; --muted:#556579;
  --line:#D8DFE8; --brand:#0F4C81; --saffron:#E88A00; --saffron-ink:#FFFFFF; --tint:#EAF1F8;
  --stamp:#C76F00; --ok:#1F7A4D; --band:#0E2F52; --band-fg:#F3F6FA;
  --f-display:"Zilla Slab", Rockwell, "Roboto Slab", Georgia, serif;
  --f-body:"Public Sans", "Segoe UI", system-ui, -apple-system, sans-serif;
  --f-mono:"IBM Plex Mono", ui-monospace, "SFMono-Regular", Menlo, monospace;
  --r:10px; --wrap:1160px;
  color-scheme:light;
}
@media (prefers-color-scheme:dark){:root:not([data-theme="light"]){
  --paper:#0C1724; --surface:#122233; --ink:#E7EEF6; --text:#D3DDE8; --muted:#97A8BB;
  --line:#24384D; --brand:#7FB3E3; --saffron:#F5A524; --saffron-ink:#1A1206; --tint:#16293D;
  --stamp:#F5A524; --ok:#5CC08F; --band:#081320; --band-fg:#E7EEF6; color-scheme:dark}}
:root[data-theme="dark"]{
  --paper:#0C1724; --surface:#122233; --ink:#E7EEF6; --text:#D3DDE8; --muted:#97A8BB;
  --line:#24384D; --brand:#7FB3E3; --saffron:#F5A524; --saffron-ink:#1A1206; --tint:#16293D;
  --stamp:#F5A524; --ok:#5CC08F; --band:#081320; --band-fg:#E7EEF6; color-scheme:dark}

*{box-sizing:border-box}
html{scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important;animation:none!important}}
body{margin:0;background:var(--paper);color:var(--text);font:400 17px/1.65 var(--f-body);-webkit-font-smoothing:antialiased}
img{max-width:100%;height:auto;display:block}
a{color:var(--brand);text-underline-offset:3px}
a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,summary:focus-visible{outline:3px solid var(--saffron);outline-offset:2px;border-radius:4px}
h1,h2,h3{font-family:var(--f-display);color:var(--ink);line-height:1.15;text-wrap:balance;margin:0}
h1{font-size:clamp(2.1rem,4.6vw,3.4rem);font-weight:700;letter-spacing:-.01em}
h2{font-size:clamp(1.6rem,3vw,2.3rem);font-weight:700}
h3{font-size:1.25rem;font-weight:600}
p{margin:0}
.mono{font-family:var(--f-mono);font-size:.88em;letter-spacing:.01em}
.wrap{max-width:var(--wrap);margin:0 auto;padding-left:max(16px,env(safe-area-inset-left,0px));padding-right:max(16px,env(safe-area-inset-right,0px))}
.eyebrow{font:600 .78rem/1.2 var(--f-body);letter-spacing:.12em;text-transform:uppercase;color:var(--stamp)}
.lede{font-size:1.15rem;color:var(--muted);max-width:62ch}
.section{padding-block:clamp(56px,8vw,96px)}
.section-head{display:grid;gap:12px;margin-bottom:36px;max-width:70ch}
.band{background:var(--surface);border-block:1px solid var(--line)}
.skip{position:absolute;left:-999px}.skip:focus{left:16px;top:16px;z-index:99;background:var(--surface);padding:8px 12px}

/* Buttons */
.btn{display:inline-flex;align-items:center;gap:8px;font:600 1rem/1 var(--f-body);padding:14px 20px;border-radius:8px;text-decoration:none;border:2px solid transparent;cursor:pointer;transition:transform .15s, background .15s}
.btn:hover{transform:translateY(-1px)}
.btn-primary{background:var(--saffron);color:var(--saffron-ink)}
.btn-ghost{border-color:var(--line);color:var(--ink);background:var(--surface)}
.btn-ghost:hover{border-color:var(--brand)}
.btn svg{width:18px;height:18px;flex:none}

/* Header */
body::before{content:"";position:fixed;inset:0 0 auto;height:env(safe-area-inset-top,0px);z-index:10;background:var(--surface)}
.topbar{background:var(--band);color:var(--band-fg);font-size:.85rem}
.topbar .wrap{display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;padding-block:7px}
.topbar a{color:inherit;text-decoration:none}
.site-header{position:sticky;top:env(safe-area-inset-top,0px);z-index:9;background:var(--surface);border-bottom:1px solid var(--line)}
.site-header .wrap{display:flex;align-items:center;justify-content:space-between;gap:16px;padding-block:12px}
.logo{display:block;background:#fff;border-radius:6px;padding:4px 6px}
.logo img{height:40px;width:auto}
.nav{display:flex;align-items:center;gap:6px}
.nav a{color:var(--ink);text-decoration:none;font-weight:600;font-size:.95rem;padding:8px 12px;border-radius:6px}
.nav a:hover,.nav a[aria-current="page"]{background:var(--tint)}
.nav a[aria-current="page"]{box-shadow:inset 0 -3px 0 var(--saffron)}
.nav .btn{padding:10px 16px;margin-left:6px}
.menu-btn{display:none;background:none;border:1px solid var(--line);border-radius:8px;padding:8px 12px;color:var(--ink);font:600 .95rem var(--f-body)}
@media (max-width:900px){
  .menu-btn{display:block}
  .nav{display:none;position:absolute;left:0;right:0;top:100%;flex-direction:column;align-items:stretch;background:var(--surface);border-bottom:1px solid var(--line);padding:8px max(16px,env(safe-area-inset-left,0px)) 16px}
  .nav.open{display:flex}
  .nav .btn{margin:8px 0 0;justify-content:center}
  .topbar .hide-sm{display:none}
}

/* Hero */
.hero{padding-block:clamp(40px,7vw,88px);background:
  linear-gradient(var(--paper),var(--paper)) padding-box,
  repeating-linear-gradient(0deg,transparent 0 31px,var(--line) 31px 32px);}
.hero-grid{display:grid;grid-template-columns:1.15fr .85fr;gap:clamp(28px,5vw,64px);align-items:center}
.hero-copy{display:grid;gap:22px;min-width:0}
.hero-ctas{display:flex;gap:12px;flex-wrap:wrap}
.hero-facts{display:flex;gap:10px 24px;flex-wrap:wrap;color:var(--muted);font-size:.92rem;padding:0;margin:0;list-style:none}
.hero-facts li{display:flex;gap:8px;align-items:center}
.hero-facts svg{width:18px;height:18px;color:var(--ok);flex:none}
@media (max-width:860px){.hero-grid{grid-template-columns:1fr}}

/* Notice card */
.notice{position:relative;background:var(--surface);border:1px solid var(--line);border-radius:4px;padding:26px 26px 22px;box-shadow:0 1px 0 var(--line),0 18px 40px -24px rgba(14,47,82,.45);font-family:var(--f-mono);font-size:.86rem;color:var(--text);transform:rotate(-1.2deg);max-width:440px;justify-self:center;width:100%;margin-bottom:24px}
.notice::before{content:"";position:absolute;inset:0 0 auto;height:6px;background:repeating-linear-gradient(90deg,var(--brand) 0 18px,transparent 18px 26px);opacity:.5}
.notice .n-head{text-align:center;border-bottom:1px dashed var(--line);padding-bottom:12px;margin-bottom:12px}
.notice .n-head b{display:block;font-size:1rem;color:var(--ink)}
.notice dl{display:grid;grid-template-columns:auto 1fr;gap:6px 14px;margin:0}
.notice dt{color:var(--muted)}
.notice dd{margin:0;color:var(--ink);font-weight:500}
.notice .bar{height:8px;border-radius:2px;background:var(--tint);margin-top:8px}
.notice .bar.s{width:70%}
.stamp{position:absolute;right:-14px;bottom:-22px;transform:rotate(-12deg);border:3px solid var(--stamp);color:var(--stamp);font:700 1rem/1 var(--f-display);letter-spacing:.06em;text-transform:uppercase;padding:10px 14px;border-radius:6px;background:color-mix(in srgb,var(--surface) 82%,transparent);display:flex;align-items:center;gap:8px}
.stamp svg{width:26px;height:26px}

/* Chips */
.chips{display:flex;flex-wrap:wrap;gap:10px}
.chip{font-family:var(--f-mono);font-size:.88rem;padding:8px 12px;border:1px solid var(--line);border-radius:999px;background:var(--surface);color:var(--ink);text-decoration:none;cursor:pointer}
.chip:hover{border-color:var(--brand)}
.chip[aria-pressed="true"]{background:var(--ink);color:var(--paper);border-color:var(--ink)}
.notice-strip .wrap{display:flex;align-items:center;gap:18px;flex-wrap:wrap;padding-block:22px}
.notice-strip p{font-weight:600;color:var(--ink)}

/* Ladder (a real sequence: the appeal path) */
.ladder{list-style:none;margin:0;padding:0;display:grid;gap:0;counter-reset:step}
.ladder li{display:grid;grid-template-columns:64px 1fr;gap:20px;position:relative;padding-bottom:28px}
.ladder li::before{counter-increment:step;content:counter(step);width:44px;height:44px;border-radius:50%;display:grid;place-items:center;font:700 1.1rem var(--f-display);background:var(--surface);color:var(--ink);border:2px solid var(--brand);z-index:1}
.ladder li::after{content:"";position:absolute;left:21px;top:44px;bottom:0;width:2px;background:var(--line)}
.ladder li:last-child::after{display:none}
.ladder .rung{display:grid;gap:6px;min-width:0}
.ladder .meta{display:flex;flex-wrap:wrap;gap:6px 16px;font-size:.88rem;color:var(--muted)}
.ladder .meta .mono{color:var(--ink)}
.ladder .we{font-size:.95rem}
.ladder .we b{color:var(--stamp)}

/* Grids & cards */
.grid{display:grid;gap:20px}
.g3{grid-template-columns:repeat(3,minmax(0,1fr))}
.g2{grid-template-columns:repeat(2,minmax(0,1fr))}
@media (max-width:900px){.g3{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:620px){.g3,.g2{grid-template-columns:1fr}}
.card{background:var(--surface);border:1px solid var(--line);border-radius:var(--r);padding:24px;display:grid;gap:10px;align-content:start;min-width:0}
.card a.more{font-weight:600;text-decoration:none}
.card ul{margin:0;padding-left:18px;color:var(--muted);font-size:.95rem}
.why{display:grid;gap:8px}
.why h3{display:flex;gap:10px;align-items:baseline}
.why h3 svg{width:20px;height:20px;color:var(--saffron);flex:none;transform:translateY(3px)}

.split{display:grid;grid-template-columns:1fr 1fr;gap:clamp(28px,5vw,64px);align-items:start}
@media (max-width:860px){.split{grid-template-columns:1fr}}

/* Decoder */
.decoder{background:var(--surface);border:1px solid var(--line);border-radius:var(--r);overflow:hidden}
.decoder .pick{padding:22px;border-bottom:1px solid var(--line);display:grid;gap:14px}
.decoder .out{padding:24px;display:grid;gap:14px}
.decoder .out h3{font-family:var(--f-mono);font-weight:600;font-size:1.3rem}
.decoder dl{display:grid;grid-template-columns:170px 1fr;gap:8px 18px;margin:0}
.decoder dt{color:var(--muted);font-size:.9rem}
.decoder dd{margin:0}
@media (max-width:560px){.decoder dl{grid-template-columns:1fr}.decoder dt{margin-top:6px}}
.note{font-size:.85rem;color:var(--muted)}

/* Table */
.table-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:var(--r);background:var(--surface)}
table{border-collapse:collapse;width:100%;min-width:640px;font-size:.95rem}
th,td{text-align:left;padding:14px 16px;border-bottom:1px solid var(--line);vertical-align:top}
th{font-size:.78rem;letter-spacing:.08em;text-transform:uppercase;color:var(--muted);background:var(--tint)}
tr:last-child td{border-bottom:0}

/* Steps */
.steps{list-style:none;padding:0;margin:0;display:grid;gap:14px;counter-reset:s}
.steps li{display:grid;grid-template-columns:auto 1fr;gap:14px;align-items:start}
.steps li::before{counter-increment:s;content:counter(s,decimal-leading-zero);font:600 .9rem var(--f-mono);color:var(--stamp);padding-top:3px}
.checklist{list-style:none;padding:0;margin:0;display:grid;gap:8px}
.checklist li{display:flex;gap:10px}
.checklist li::before{content:"";flex:none;width:18px;height:18px;margin-top:4px;border:2px solid var(--brand);border-radius:4px}

/* FAQ */
.faq{display:grid;gap:10px}
.faq details{background:var(--surface);border:1px solid var(--line);border-radius:var(--r);padding:0 20px}
.faq summary{cursor:pointer;font-weight:600;color:var(--ink);padding:18px 0;list-style:none;display:flex;justify-content:space-between;gap:16px}
.faq summary::after{content:"+";font:600 1.3rem/1 var(--f-mono);color:var(--stamp)}
.faq details[open] summary::after{content:"–"}
.faq details p{padding-bottom:18px;color:var(--text)}

/* Team */
.person{display:grid;grid-template-columns:120px 1fr;gap:20px;align-items:start}
.person img{width:120px;height:120px;object-fit:cover;border-radius:8px;border:1px solid var(--line)}
.person .role{font:600 .8rem var(--f-body);letter-spacing:.1em;text-transform:uppercase;color:var(--stamp)}
@media (max-width:480px){.person{grid-template-columns:88px 1fr}.person img{width:88px;height:88px}}

/* CTA band */
.cta-band{background:var(--band);color:var(--band-fg);border-top:1px solid var(--line)}
.cta-band .wrap{display:flex;justify-content:space-between;align-items:center;gap:24px;flex-wrap:wrap;padding-block:48px}
.cta-band h2{color:var(--band-fg)}
.cta-band p{color:color-mix(in srgb,var(--band-fg) 78%,transparent);margin-top:8px}
.cta-band .btn-ghost{background:transparent;color:var(--band-fg);border-color:color-mix(in srgb,var(--band-fg) 40%,transparent)}

/* Page header */
.page-head{padding-block:clamp(36px,6vw,64px);border-bottom:1px solid var(--line);background:var(--surface)}
.page-head .wrap{display:grid;gap:14px}
.crumbs{font-size:.88rem;color:var(--muted)}
.crumbs a{color:var(--muted)}

/* Forms */
.form{display:grid;gap:16px}
.field{display:grid;gap:6px}
.field label{font-weight:600;color:var(--ink);font-size:.95rem}
.field input,.field select,.field textarea{font:inherit;color:var(--text);background:var(--paper);border:1px solid var(--line);border-radius:8px;padding:12px 14px;width:100%}
.field textarea{min-height:130px;resize:vertical}
.form-msg{padding:12px 14px;border-radius:8px;background:var(--tint);color:var(--ink)}
.nap{display:grid;gap:16px;font-style:normal}
.nap b{display:block;color:var(--ink)}

/* Footer */
.site-footer{background:var(--surface);border-top:1px solid var(--line);font-size:.93rem;color:var(--muted)}
.site-footer .cols{display:grid;grid-template-columns:1.4fr 1fr 1fr 1.2fr;gap:28px;padding-block:48px}
.site-footer h3{font-family:var(--f-body);font-size:.8rem;letter-spacing:.1em;text-transform:uppercase;color:var(--ink);margin-bottom:12px}
.site-footer ul{list-style:none;padding:0;margin:0;display:grid;gap:8px}
.site-footer a{color:var(--muted);text-decoration:none}
.site-footer a:hover{color:var(--brand)}
.legal{border-top:1px solid var(--line)}
.legal .wrap{display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;padding-block:18px;font-size:.85rem}
@media (max-width:860px){.site-footer .cols{grid-template-columns:1fr 1fr}}
@media (max-width:520px){.site-footer .cols{grid-template-columns:1fr}}

.wa-float{position:fixed;right:calc(18px + env(safe-area-inset-right,0px));bottom:calc(18px + env(safe-area-inset-bottom,0px));width:56px;height:56px;border-radius:50%;background:#1FA855;color:#fff;display:grid;place-items:center;box-shadow:0 8px 24px -8px rgba(0,0,0,.4);z-index:8}
.wa-float svg{width:30px;height:30px}
.prose{display:grid;gap:16px;max-width:68ch}
.prose ul{margin:0;padding-left:20px;display:grid;gap:6px}
@media (max-width:860px){.stamp{right:8px}.notice{transform:none}}

/* ===== Motion =====
   Every animated element's resting style is its final, readable state.
   Keyframes start from the "before" pose and use fill-mode: backwards, so with
   motion disabled (prefers-reduced-motion, or no animation support) nothing is hidden. */
@keyframes rise{from{opacity:0;transform:translateY(18px)}}
@keyframes noticeIn{from{opacity:0;transform:translateY(40px) rotate(-7deg) scale(.96)}}
@keyframes stampIn{0%{opacity:0;transform:rotate(-12deg) scale(2.2)}60%{opacity:1;transform:rotate(-12deg) scale(.92)}80%{transform:rotate(-12deg) scale(1.04)}}
@keyframes draw{from{stroke-dashoffset:26}}
@keyframes write{from{transform:scaleX(0)}}
@keyframes thud{0%,100%{transform:rotate(var(--rot)) translate(0,0)}40%{transform:rotate(var(--rot)) translate(1px,2px)}}
@keyframes swap{from{opacity:0;transform:translateY(8px)}}
@keyframes ring{0%{transform:scale(1);opacity:.55}70%,100%{transform:scale(1.7);opacity:0}}

.hero-copy > *{animation:rise .7s cubic-bezier(.2,.7,.2,1) backwards}
.hero-copy > :nth-child(1){animation-delay:.05s}
.hero-copy > :nth-child(2){animation-delay:.15s}
.hero-copy > :nth-child(3){animation-delay:.28s}
.hero-copy > :nth-child(4){animation-delay:.4s}
.hero-copy > :nth-child(5){animation-delay:.52s}

.notice{--rot:-1.2deg;transform:rotate(var(--rot));animation:noticeIn .9s .25s cubic-bezier(.2,.8,.2,1) backwards, thud .25s 1.62s ease-out}
.notice .bar{transform-origin:left;animation:write .6s 1s ease-out backwards}
.notice .bar.s{animation-delay:1.15s}
.stamp{animation:stampIn .55s 1.3s cubic-bezier(.3,1.4,.5,1) backwards}
.stamp svg path{stroke-dasharray:26;stroke-dashoffset:0;animation:draw .45s 1.8s ease-out backwards}
@media (max-width:860px){.notice{--rot:0deg}}

/* Dispute path lights up as it scrolls into view */
.ladder li::before,.ladder li::after{transition:background-color .5s, border-color .5s, color .5s, box-shadow .5s}
.ladder li.on::before{background:var(--saffron);border-color:var(--saffron);color:var(--saffron-ink);box-shadow:0 0 0 6px color-mix(in srgb,var(--saffron) 22%,transparent)}
.ladder li.on::after{background:var(--saffron)}

/* Scroll lift: content stays fully visible, it only drifts up into place */
.lift{transform:translateY(22px);transition:transform .8s cubic-bezier(.2,.7,.2,1)}
.lift.in{transform:none}

/* Hover feedback */
.card{transition:transform .25s, box-shadow .25s, border-color .25s}
a.card:hover,.grid .card:hover{transform:translateY(-3px);box-shadow:0 14px 30px -18px rgba(14,47,82,.35);border-color:color-mix(in srgb,var(--brand) 40%,var(--line))}
.btn svg{transition:transform .2s}
.btn:hover svg:last-child{transform:translateX(3px)}
.chip{transition:transform .15s, border-color .15s, background .15s}
.chip:hover{transform:translateY(-2px)}
.nav a:not(.btn){position:relative}
.nav a:not(.btn)::after{content:"";position:absolute;left:12px;right:12px;bottom:4px;height:2px;background:var(--saffron);transform:scaleX(0);transform-origin:left;transition:transform .25s}
.nav a:not(.btn):hover::after{transform:scaleX(1)}
.nav a[aria-current="page"]::after{display:none}
.faq details[open] p{animation:swap .3s ease-out backwards}
.decoder .out.swap > *{animation:swap .35s ease-out backwards}
.decoder .out.swap > :nth-child(2){animation-delay:.05s}
.decoder .out.swap > :nth-child(3){animation-delay:.1s}
.decoder .out.swap > :nth-child(4){animation-delay:.15s}

/* WhatsApp button: a soft ring every few seconds */
.wa-float::after{content:"";position:absolute;inset:0;border-radius:50%;border:2px solid #1FA855;animation:ring 3.5s 2.5s ease-out infinite;pointer-events:none}

@media (prefers-reduced-motion:reduce){.lift{transform:none}}
.hero{overflow-x:clip}