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of <h1>Individuals Can Appeal GST Orders Under Section 82; Tribunal Limits Small Cases, Sets Deadlines and Fees for Appeals</h1> Under Section 82 of the Model GST Law, 2016, individuals aggrieved by orders under sections 79 or 80 can appeal to the Appellate Tribunal. The Tribunal may refuse appeals involving amounts less than one lakh rupees. Appeals must be filed within three months, with a 45-day window for cross-objections. The Tribunal can admit late appeals if justified. Appeals require a prescribed form, verification, and fee, except for those by the Commissioner. Appellants must deposit admitted amounts and 10% of disputed amounts. In serious cases, the Commissioner can request a higher pre-deposit. Applications for rectification or restoration also require a fee.
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