Appeals to Appellate Authority require payment of admitted tax and part of disputed tax to stay recovery, with procedural safeguards.

Any person aggrieved by an adjudicating authority's decision under the State or Central GST law may appeal to the Appellate Authority within the prescribed period. The Commissioner may direct an authorised officer to apply to the Appellate Authority; such applications are to be treated as appeals. Appeals must meet prescribed form requirements and, as a condition of filing, the appellant must pay in full the amounts admitted and pay a further portion of the disputed tax, upon which recovery of the balance is stayed.

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