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of <h1>Appeals Under Himachal Pradesh GST Act: Rules on Tribunal Appeals, Fee Requirements, and Disputed Amount Thresholds</h1> Under the Himachal Pradesh Goods and Services Tax Act, 2017, individuals aggrieved by orders under sections 107 or 108, or the Central GST Act, may appeal to the Appellate Tribunal within three months of receiving the order. The Tribunal may refuse appeals where the disputed amount is below fifty thousand rupees. The Commissioner can review orders for legality and direct appeals within six months. Cross-objections can be filed within 45 days of notice. Appeals require payment of admitted tax amounts and 20% of disputed tax. Recovery proceedings are stayed upon payment. Appeals and applications must be accompanied by prescribed fees.
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