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of <h1>Appeals Process Under Section 107 of Haryana GST Act: Timelines, Requirements, and Appellate Authority Powers Explained</h1> Section 107 of the Haryana Goods and Services Tax Act, 2017 outlines the process for appeals to the Appellate Authority. Aggrieved parties can appeal decisions made under this Act or the Central Goods and Services Tax Act within three months of the decision being communicated. The Commissioner can also initiate appeals within six months. Appeals must be in a prescribed form, and appellants must pay certain amounts before filing. The Appellate Authority can extend filing deadlines, hear appeals, and modify or annul decisions. Orders must be written and communicated to involved parties, with a typical resolution timeframe of one year.
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