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of <h1>Appeals Under MP GST Act: File Within 3 Months, Tribunal May Refuse Under 50K, Pay Disputed Taxes for Stay</h1> Under the Madhya Pradesh Goods and Services Tax Act, 2017, a person aggrieved by an order under sections 107 or 108 can appeal to the Appellate Tribunal within three months of receiving the order. The Tribunal may refuse appeals involving amounts less than fifty thousand rupees. The Commissioner can review orders for legality and direct applications to the Tribunal within six months. Cross-objections can be filed within forty-five days of notice. Appeals require payment of disputed taxes, including twenty percent of the remaining disputed amount. Recovery proceedings are stayed upon payment. Applications for rectification or restoration require prescribed fees.
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