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<h1>Maharashtra GST Appeals Clarified: Use Section 107 for Tribunal Absence; Declare Intent in 15 Days to Avoid Recovery.</h1> The circular addresses issues arising from the non-constitution of the Appellate Tribunal under the Maharashtra Goods and Services Tax Act (MGST Act). It clarifies the appeal process in cases where the tribunal is not yet established. Appeals against adjudicating authority decisions should proceed under Section 107 of the MGST Act, with specific appellate authorities designated based on the original decision-maker. Due to the tribunal's absence, the time limit for filing appeals will commence once the tribunal's President takes office. Pending appeals should be resolved promptly, and taxpayers must declare their intention to appeal within 15 days post-appeal decision to avoid recovery actions.