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<h1>Taxpayers Can Appeal Tribunal Orders Under Section 112(1) CGST Act; Pre-Deposit Required, Appeals Decided in One Year</h1> The taxpayer can appeal to the Tribunal against orders from the Appellate or Revisional Authority under Section 112(1) of the CGST Act, 2017. Appeals must be filed within three months from the order's communication date. The Tribunal may refuse appeals involving less than fifty thousand rupees. A pre-deposit of the admitted tax, interest, fine, penalty, and 10% of the disputed tax is required. Recovery proceedings are stayed upon pre-deposit and appeal filing. Appeals must be submitted electronically or otherwise, with a certified copy and fees. The Tribunal aims to decide appeals within a year and can amend orders to rectify errors.