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of <h1>Individuals Can Appeal GST Orders Under Sections 107 or 108; Tribunal May Reject Small Claims Under 50,000</h1> Under the Rajasthan Goods and Services Tax Act, 2017, an individual aggrieved by an order under sections 107 or 108 can appeal to the Appellate Tribunal within three months of receiving the order. The Tribunal may reject appeals involving amounts under fifty thousand rupees. The Commissioner can review orders and direct appeals within six months. Cross-objections can be filed within forty-five days of notice. Appeals require payment of admitted tax amounts and 20% of disputed tax. Recovery proceedings are stayed upon payment. Applications for error rectification or restoration must include prescribed fees. Appeals must adhere to specified forms and fees.
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