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<h1>Appeals Process Under West Bengal GST Act 2017: Timelines, Payment Requirements, and Role of Appellate Authority</h1> Under the West Bengal Goods and Services Tax Act, 2017, individuals aggrieved by decisions or orders from adjudicating authorities can appeal to a prescribed Appellate Authority within three months of communication. The Commissioner can also direct appeals within six months. Appeals require payment of admitted tax and 10% of the disputed tax. The Appellate Authority can extend filing periods, hear appellants, and modify orders, but cannot refer cases back. Decisions are written, stating determinations and reasons, and should be resolved within a year, excluding court-ordered stays. Orders are communicated to relevant parties and are final, subject to certain sections.