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of <h1>Appeals under Maharashtra GST Act: Tribunal hears appeals on orders; conditions apply, including fees and partial payment.</h1> Under the Maharashtra Goods and Services Tax Act, 2017, individuals aggrieved by decisions under sections 107 or 108 can appeal to the Appellate Tribunal within three months. The Tribunal may decline appeals involving amounts under fifty thousand rupees. The Commissioner can review orders and direct appeals to the Tribunal. Respondents can file cross-objections within forty-five days. Appeals may be admitted late if justified. Appeals require a prescribed form, fee, and partial payment of disputed amounts. Payment of the specified amount stays recovery proceedings until the appeal is resolved. Applications for rectification or restoration must include prescribed fees.
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