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of <h1>Individuals Can Appeal GST Orders Under Sections 107/108; Tribunal May Refuse Appeals Under 50,000</h1> Under the Orissa Goods and Services Tax Act, 2017, individuals aggrieved by orders under sections 107 or 108 can appeal to the Appellate Tribunal within three months of receiving the order. 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. Cross-objections can be filed within forty-five days of notice. Appeals require payment of admitted tax amounts and 20% of disputed tax. Recovery proceedings are stayed upon payment. Appeals and related applications must follow prescribed forms and fees.
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