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of <h1>Appeal Process Under Section 107 of Tripura GST Act: Timelines, Payment, and Hearing Procedures Explained</h1> Section 107 of the Tripura Goods and Services Tax Act, 2017 outlines the process for appealing decisions or orders made under this Act or the Central Goods and Services Tax Act. Aggrieved parties can appeal to the prescribed Appellate Authority within three months of receiving the decision. The Commissioner can also examine decisions and direct appeals within six months. Appeals require payment of a portion of the disputed tax, and recovery proceedings are stayed upon payment. The Appellate Authority provides a hearing opportunity, can allow additional grounds for appeal, and must issue a written decision within one year, subject to specific conditions and exceptions. The order is communicated to relevant parties and authorities, and is final unless further appeal provisions apply.
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