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of <h1>Appeals Under Uttarakhand GST Act: File Within 3 Months, Pay Admitted Tax, 10% Disputed Tax, Possible 1-Month Extension</h1> Under the Uttarakhand Goods and Services Tax Act, 2017, any person aggrieved by a decision or order from an adjudicating authority can appeal to the prescribed Appellate Authority within three months of the decision's communication. The Commissioner may also direct an appeal within six months to review the legality of a decision. Appeals require payment of admitted tax and 10% of the disputed tax. The Appellate Authority can extend the filing period by one month for valid reasons and must provide a hearing opportunity. Decisions are typically made within a year and are communicated to relevant parties, with final orders being binding unless further appealed under specified sections.
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