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of <h1>Appeals Under Section 107: Process, Deadlines, and Requirements for Disputed GST Decisions in Himachal Pradesh.</h1> Section 107 of the Himachal Pradesh Goods and Services Tax Act, 2017 outlines the process for appeals to the Appellate Authority. Any person aggrieved by a decision or order under this Act or the Central GST Act may appeal within three months of communication. The Commissioner can also initiate a review within six months. Appeals require payment of admitted tax and 10% of the disputed amount. The Appellate Authority may extend filing time by one month for valid reasons and must provide a hearing opportunity. Decisions are to be made within a year, communicated to relevant parties, and are final unless further appealed under specified sections.
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