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of <h1>Appeals Under Telangana GST Act: Tribunal May Refuse Cases Under 50k; Cross-Objections Allowed Within 45 Days</h1> Under the Telangana Goods and Services Tax Act, 2017, any person aggrieved by an order under sections 107 or 108 can appeal to the Appellate Tribunal within three months. The Tribunal may refuse appeals involving amounts under fifty thousand rupees. The Commissioner can review orders and direct appeals to the Tribunal within six months. Parties can file cross-objections within forty-five days of notice. Appeals require payment of admitted taxes and 20% of disputed amounts. If paid, recovery is stayed during the appeal. Applications for rectification or restoration must include prescribed fees. Appeals must be in prescribed form and verified.
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