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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XVIII  -  APPEALS AND REVISION

TaxGPT

Summarize Section 107 by TaxGPT in
  AA   |   Print

Section 107 - Appeals to Appellate Authority.

107. (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on


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