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of <h1>Appeals Under Manipur GST Act: File Within Three Months, Pay Admitted and 10% Disputed Taxes, Possible Extension by One Month</h1> Under the Manipur Goods and Services Tax Act, 2017, individuals aggrieved by a decision or order can appeal to the Appellate Authority within three months of receiving the decision. The Commissioner can also review decisions for legality and direct appeals within six months. Appeals require payment of admitted taxes and 10% of disputed taxes. The Appellate Authority may extend filing deadlines by one month for valid reasons and must provide a hearing opportunity. Decisions can confirm, modify, or annul previous orders, with written explanations provided. Appeals should ideally be resolved within a year, excluding periods of court-ordered stays. The final order is communicated to all relevant parties and is binding unless further appealed under specified sections.
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