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of <h1>Appeal Process Under UP GST Act 2017: Timelines, Payment Requirements, and Authority Extensions Explained</h1> Under the Uttar Pradesh Goods and Services Tax Act, 2017, individuals aggrieved by decisions under this Act or the Central GST Act may appeal to the Appellate Authority within three months of the decision's communication. The Commissioner can also initiate appeals within six months. Appeals require payment of admitted taxes and 10% of disputed taxes. The Appellate Authority can extend filing time by one month for valid reasons, adjourn hearings up to three times, and allow additional grounds for appeal. Orders are to be issued within one year, communicated to relevant parties, and are final unless further appeal provisions apply.
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