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of <h1>Appeal Process Under Section 112 of Kerala GST Ordinance: Key Steps, Timelines, and Requirements for Tribunal Review</h1> Section 112 of the Kerala Goods and Services Tax Ordinance, 2017, outlines the process for appealing to the Appellate Tribunal. Individuals aggrieved by orders under sections 107 or 108 of this Ordinance or the Central GST Act can appeal within three months of receiving the order. The Tribunal may refuse appeals involving amounts below fifty thousand rupees. The Commissioner can review and direct appeals within six months. Cross-objections can be filed within forty-five days of notice. Appeals require payment of admitted tax amounts and 20% of the disputed tax. Recovery proceedings are stayed upon payment. Appeals must follow prescribed forms and fees.
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