Appeal to Appellate Authority allows review of adjudicating orders subject to prescribed payment and procedural conditions.

Appeals to a prescribed Appellate Authority lie against adjudicating authority orders under this Act or the Central Act; the Commissioner may refer matters to the Appellate Authority. Appeals must meet prescribed form and payment conditions-payment of admitted amounts and a specified portion of disputed tax-upon which recovery of the balance is stayed. The Appellate Authority shall hear parties, may condone delay or allow additional grounds for sufficient cause, conduct further inquiry, and pass a written order confirming, modifying or annulling the impugned order without remitting it back, while safeguards apply before enhancing penalties or charging unpaid tax or input credit.

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