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of <h1>Appellate Tribunal can amend orders under Puducherry GST Act, 2017; appeals must be decided within one year.</h1> The Appellate Tribunal under the Puducherry Goods and Services Tax Act, 2017, can confirm, modify, annul, or refer back decisions after hearing appeals. It may grant adjournments up to three times per party, with reasons recorded. The Tribunal can amend orders to rectify errors within three months, provided it does not increase liability without a hearing. Appeals should be decided within one year, and copies of orders are sent to relevant authorities. Orders are final and binding unless specified otherwise in sections 117 or 118.
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