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of <h1>Appellate Tribunal under UP GST Act can amend orders, adjourn hearings, and aims to resolve appeals in one year.</h1> The Appellate Tribunal under the Uttar Pradesh Goods and Services Tax Act, 2017, can confirm, modify, or annul appealed decisions, or refer cases back to relevant authorities for fresh adjudication. It can adjourn hearings for valid reasons, limited to three times per party, and amend orders to rectify errors within three months, provided it does not increase liability without a hearing. The Tribunal aims to resolve appeals within one year and must send copies of its orders to relevant authorities and parties. Except as provided in specific sections, its decisions are final and binding.
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