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of <h1>Appeals Under Delhi GST Act: File Within 3 Months, Pay Disputed Tax, Authority Can Extend Deadline by 1 Month</h1> Under the Delhi Goods and Services Tax Act, 2017, an aggrieved party may appeal to the Appellate Authority against a decision or order within three months of its communication. The Commissioner can also initiate an appeal within six months. Appeals require payment of the disputed tax amount, including 10% of the remaining disputed tax. The Appellate Authority can extend the filing period by one month and may allow additional grounds for appeal. The Authority must provide a hearing opportunity, can adjourn hearings up to three times, and must decide appeals within a year. Its decisions are final unless further appealed under specified sections.
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