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<h1>Appeals Under Section 107 of Tamil Nadu GST Act: Process, Deadlines, and Requirements for Aggrieved Parties and Authorities</h1> Under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017, an aggrieved person can appeal a decision or order made by an adjudicating authority to a prescribed Appellate Authority within three months of receiving the decision. The Commissioner may also initiate a review of such decisions within six months. Appeals must be filed in a prescribed form, and appellants must pay certain tax amounts before filing. The Appellate Authority can extend filing deadlines, grant adjournments, and modify or annul decisions. Orders must be in writing and communicated to relevant parties, with the appeal ideally resolved within a year. Final orders are binding unless further appeal provisions apply.
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