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of <h1>Appeal Process Under Maharashtra GST Act: Timelines, Requirements, and Finality of Orders Explained</h1> Under the Maharashtra Goods and Services Tax Act, 2017, a person aggrieved by a decision or order under this Act or the Central GST Act can appeal to the prescribed Appellate Authority within three months. The Commissioner can also initiate an appeal within six months. Appeals must be in a prescribed form and verified, with the appellant required to pay certain amounts before filing. The Appellate Authority can extend filing deadlines by one month and must provide a hearing opportunity. Decisions can confirm, modify, or annul the original order, and are communicated to relevant parties. Orders are final unless further appeal is pursued.
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