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<h1>Guide to Appeals and Revisions Under GST Law: Key Procedures and Requirements in CGST Act, 2017</h1> The handbook outlines the appeals and revision procedures under the GST law as per the CGST Act, 2017. It provides a framework for individuals or entities aggrieved by decisions of adjudicating authorities to appeal to higher judicial or quasi-judicial authorities. The provisions cover definitions of appellate and revisional authorities, procedures for appeals to various levels including the Appellate Authority, Tribunal, High Court, and Supreme Court. It specifies mandatory pre-deposit requirements, timelines for filing appeals, and the principles of natural justice to be followed. Appeals can be filed by both taxpayers and the department, with specific sections detailing the process and conditions for each stage.