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of <h1>Appeals Under Puducherry GST Act 2017: Key Steps, Deadlines, and Requirements for Disputed Tax Cases</h1> Under the Puducherry Goods and Services Tax Act, 2017, any person aggrieved by a decision or order of an adjudicating authority can appeal to the prescribed Appellate Authority within three months. The Commissioner can also direct appeals within six months for legal review. Appeals require payment of admitted tax amounts and 10% of the disputed tax. The Appellate Authority may extend appeal deadlines by one month for valid reasons and must provide a hearing opportunity. It can modify, confirm, or annul decisions but cannot refer cases back. Orders must be written, reasoned, and communicated to relevant parties, with a typical resolution timeframe of one year.
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