https://www.taxtmi.com/acts?id=23933 Appeals under Section 107 of the Central Goods and Services Tax Act, 2017 permit challenge to decisions or orders of an adjudicating authority within three months, with limited delay condonation. The section requires pre-deposit of the admitted dues and ten per cent of the disputed tax, or ten per cent of penalty where no tax demand is involved, before the appeal is filed. It also provides for hearing, adjournment, additional grounds, the Appellate Authority's powers to confirm, modify or annul the order, and written disposal with reasons. en-us Mon, 27 Mar 2017 17:06:51 +0530 Fri, 26 Jun 2026 11:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23933 Appeals under Section 107 of the Central Goods and Services Tax Act, 2017 permit challenge to decisions or orders of an adjudicating authority within three months, with limited delay condonation. The section requires pre-deposit of the admitted dues and ten per cent of the disputed tax, or ten per cent of penalty where no tax demand is involved, before the appeal is filed. It also provides for hearing, adjournment, additional grounds, the Appellate Authority's powers to confirm, modify or annul the order, and written disposal with reasons. Act-Rules GST Mon, 27 Mar 2017 17:06:51 +0530 https://www.taxtmi.com/acts?id=23933