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of <h1>Appeals under Nagaland GST Act: File within 3 months; Tribunal may refuse cases under 50k.</h1> Under the Nagaland Goods and Services Tax Act, 2017, individuals aggrieved by orders under sections 107 or 108 may appeal to the Appellate Tribunal within three months. The Tribunal can refuse appeals involving amounts under fifty thousand rupees. The Commissioner can examine orders for legality and direct applications to the Tribunal. Cross-objections can be filed within forty-five days of notice. Appeals may be admitted late if justified. Appeals require prescribed forms, fees, and partial payment of disputed taxes. Payment of twenty percent of disputed tax stays recovery proceedings. Applications for error rectification or restoration must include prescribed fees.
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