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of <h1>Appellate Tribunal under Model GST Law 2016 can amend orders, resolve appeals in a year, decisions are final.</h1> The Appellate Tribunal, under the Model GST Law, 2016, can confirm, modify, annul, or refer back decisions to lower authorities after hearing appeals. It may grant adjournments up to three times per party, and can amend orders to rectify apparent mistakes within three months, provided no increased liability occurs without notice. Appeals should ideally be resolved within a year. Copies of orders are sent to relevant authorities and parties. Except as provided in sections 106 or 107, the Tribunal's decisions are final.
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