Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Appellate Tribunal can amend decisions under Orissa GST Act 2017; appeals resolved within a year; limited adjournments.</h1> The Appellate Tribunal, under the Orissa Goods and Services Tax Act, 2017, can confirm, modify, annul, or refer back decisions after hearing appeals. It may adjourn hearings with written reasons, limited to three times per party. The Tribunal can rectify errors in its orders within three months, provided no adverse amendments are made without a hearing. Appeals should be resolved within a year, and orders are communicated to relevant authorities and parties. Except as specified in sections 117 or 118, the Tribunal's decisions are final and binding.
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