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of <h1>Appealing GST Orders: Section 112 Allows Tribunal Appeals Within 3 Months; Conditions Apply on Amounts and Fees</h1> Section 112 of the Chhattisgarh Goods and Services Tax Act, 2017, outlines the process for appealing to the Appellate Tribunal. Aggrieved parties can appeal orders made under sections 107 or 108 within three months of receiving the order. The Tribunal may refuse appeals involving amounts under fifty thousand rupees. The Commissioner can examine orders and direct applications to the Tribunal within six months. Cross-objections can be filed within forty-five days of notice. Appeals require payment of admitted tax and 20% of disputed tax. Recovery proceedings are stayed upon payment. Applications must include prescribed fees.
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