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of <h1>Tribunal Can Modify or Annul GST Decisions; Orders Final Unless Challenged Under Sections 117 and 118.</h1> The Appellate Tribunal under the Himachal Pradesh Goods and Services Tax Act, 2017, can confirm, modify, annul, or refer back decisions after hearing appeals. It may grant adjournments up to three times and amend orders to correct errors within three months, provided no party's liability is increased without a hearing. Appeals should be decided within a year, and orders are communicated to relevant authorities and parties. Except as specified in sections 117 and 118, the Tribunal's orders are final and binding.
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