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of <h1>Appellate Tribunal under CGST Act can amend orders, limit adjournments, and aims to resolve appeals within a year.</h1> The Appellate Tribunal, under the Central Goods and Services Tax Act, 2017, can confirm, modify, annul, or refer cases back to relevant authorities for further adjudication. It may grant adjournments during hearings but limits this to three times per party. The Tribunal can amend orders to rectify apparent errors within three months, provided it does not increase a party's liability without a hearing. It aims to decide appeals within one year and must send copies of its orders to relevant authorities and parties. Except as specified in sections 117 and 118, its decisions are final and binding.
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