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<h1>Appeals Under West Bengal GST Act: Key Deadlines, Payment Requirements, and Tribunal Procedures Explained</h1> Under the West Bengal 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 refuse appeals involving amounts less than fifty thousand rupees. The Commissioner can review orders and direct appeals to the Tribunal within six months. Respondents can file cross-objections within forty-five days. Appeals may be admitted late if justified. Appeals require payment of admitted tax amounts and 20% of disputed tax. Payment stays recovery proceedings until appeal resolution. Applications to the Tribunal must include prescribed fees.