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of <h1>Appeals Under Tamil Nadu GST Act 2017: Key Rules on Tribunal Process, Fees, and Payment Conditions</h1> Under the Tamil Nadu Goods and Services Tax Act, 2017, individuals aggrieved by orders under sections 107 or 108 can appeal to the Appellate Tribunal within three months. The Tribunal may reject appeals involving amounts under fifty thousand rupees. The Commissioner can review orders and direct appeals within six months. Appeals can include cross-objections filed within forty-five days. Appeals must be in prescribed form with fees, and require payment of admitted amounts and 20% of disputed taxes. Payment stays recovery proceedings until appeal resolution. Applications for error rectification or restoration require prescribed fees.
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