Appeal rights under GST require payment of admitted tax and security; appellate review can stay recovery proceedings.

Aggrieved persons may appeal to the prescribed Appellate Authority within the statutory period; the Commissioner may direct applications to the Authority on points of law or propriety. Appeals must meet prescribed form and verification requirements and are conditional on payment of admitted amounts and a prescribed pre-deposit, which, when paid, stays recovery of the balance. The Appellate Authority shall hear parties, may allow limited adjournments and belated grounds for sufficient cause, conduct necessary inquiry and pass a reasoned written order confirming, modifying or annulling the impugned order, communicating it to relevant authorities.

---

---

---