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of <h1>Appeals Under Section 82 of Model GST Law: Process, Fees, and Tribunal's Role in Dispute Resolution</h1> Under Section 82 of the Model GST Law, 2016, individuals aggrieved by an order under Section 79 can appeal to the Appellate Tribunal. The Tribunal may refuse appeals involving amounts under one lakh rupees. Committees of two GST officers may be formed to file appeals against First Appellate Authority orders deemed improper. Appeals must be filed within three months, with cross-objections allowed within forty-five days. The Tribunal can admit late appeals if justified. Appeals require a prescribed form, verification, and fee, except for certain cases. A 10% deposit of the disputed amount is necessary for filing an appeal.
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