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of <h1>Appeals Under Assam GST Act 2017: File Within 3-6 Months, Pay Admitted Tax & 10% Disputed Tax</h1> Under the Assam Goods and Services Tax Act, 2017, an aggrieved person can appeal a decision or order by an adjudicating authority to a prescribed Appellate Authority within three months of receiving the decision. The Commissioner may also initiate an appeal within six months. Appeals require payment of admitted tax and 10% of the disputed tax. The Appellate Authority can extend filing deadlines, hear the appellant, and modify or annul decisions without referring back to the adjudicating authority. Orders must be written, with decisions typically made within a year, and communicated to relevant parties. Orders are final unless further provisions apply.
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