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of <h1>Appeal Process under Orissa GST Act: File within 3 months; pay admitted tax & 10% disputed amount. Deadlines extendable.</h1> Under the Orissa Goods and Services Tax Act, 2017, individuals aggrieved by decisions or orders under this Act or the Central GST Act can appeal to a prescribed Appellate Authority within three months of communication. The Commissioner may also initiate appeals within six months. Appeals require payment of admitted tax and 10% of the disputed amount. The Appellate Authority can extend filing deadlines, hear appeals, and modify or annul decisions, ensuring appellants are heard and given opportunities to show cause. Decisions are written, communicated to relevant parties, and are final unless further appealed under specified sections.
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