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of <h1>Understanding Section 79: Appeal Procedures to First Appellate Authority in GST Cases, Timelines, and Requirements</h1> Section 79 of the Model GST Law outlines the process for appeals to the First Appellate Authority. Any aggrieved person or the Commissioner of GST can appeal against a decision made by an adjudicating authority. Appeals must be filed within three months, extendable by one month for sufficient cause. A deposit of 10% of the disputed amount is required. The First Appellate Authority must provide a hearing opportunity and can adjourn hearings up to three times. Decisions can confirm, modify, or annul the original order, with written reasons provided. Appeals should be resolved within one year, excluding any court-ordered stays. Final orders are communicated to relevant authorities and are subject to sections 83, 87, or 88.
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