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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Appeals Under Goa GST Act: Deadlines, Fees, and Conditions for Tribunal Consideration and Cross-Objections</h1> Under the Goa Goods and Services Tax Act, 2017, individuals aggrieved by orders under sections 107 or 108 can appeal to the Appellate Tribunal within three months. The Tribunal may reject appeals involving amounts under fifty thousand rupees. The Commissioner can review orders for legality and direct appeals to the Tribunal within six months. Appeals must be in prescribed form and accompanied by fees. Appeals require full payment of admitted amounts and 20% of disputed tax. Recovery proceedings are stayed upon payment. Applications for rectification or restoration must include prescribed fees. Cross-objections can be filed within 45 days of notice.
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