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of <h1>Appeal Process Under Punjab GST Act 2017: Timelines, Payment Requirements, and Finality of Decisions Explained</h1> Under the Punjab Goods and Services Tax Act, 2017, any person aggrieved by a decision or order under this Act or the Central Goods and Services Tax Act can appeal to the Appellate Authority within three months of receiving the decision. The Commissioner may also direct an appeal within six months. Appeals require payment of the disputed tax amount and a percentage of the remaining disputed tax. The Appellate Authority may extend the filing period by one month if justified and must provide a hearing opportunity. Decisions are to be made within one year, communicated to relevant parties, and are final unless further appealed under specified sections.
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