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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Tribunal Can Amend Orders for Errors Within 3 Months; Decisions Final Unless Challenged Under Specific Sections.</h1> The Appellate Tribunal under the Maharashtra Goods and Services Tax Act, 2017, has the authority to confirm, modify, annul, or refer back decisions on appeals after hearing the parties involved. It can grant adjournments up to three times for valid reasons and amend orders to correct errors within three months, provided it does not increase liability without a hearing. The Tribunal aims to decide appeals within a year and must send copies of its orders to relevant authorities and parties. Its decisions are final and binding unless challenged under specific sections.