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<h1>Appeal GST Decisions Under Section 107: Process, Timelines, and Requirements for Aggrieved Parties and Commissioner Review</h1> Under Section 107 of the Rajasthan Goods and Services Tax Act, 2017, any aggrieved party may appeal a decision or order from an adjudicating authority to a prescribed Appellate Authority within three months of communication. The Commissioner can examine records and direct appeals within six months. Appeals require payment of admitted tax amounts and 10% of the disputed tax. The Appellate Authority can extend filing time by one month for valid reasons and must provide a hearing opportunity. Decisions can confirm, modify, or annul orders, with written reasons and communication to relevant parties. Appeals should ideally conclude within one year.