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of <h1>Appellate Tribunal can adjust, annul, or return GST cases; orders final unless under sections 117 or 118.</h1> The Appellate Tribunal, under the Kerala Goods and Services Tax Ordinance, 2017, can confirm, modify, annul, or return cases for fresh adjudication with directions. It may adjourn hearings for valid reasons, limited to three times per party. Orders can be amended to correct errors within three months, provided no party's liability is increased without a hearing. Appeals should be resolved within a year. Copies of orders are sent to relevant authorities and parties. Except as specified in sections 117 or 118, Tribunal orders are final and binding.
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