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of <h1>SGST Act Limits Revenue Appeals, Requires Full Pre-Deposit for Appeals; Allows Tribunal Appeals Against Commissioner Orders.</h1> The appeal provisions under the CGST and SGST Acts are largely similar, allowing aggrieved individuals to appeal decisions by the First Appellate Authority. However, the SGST Act uniquely permits appeals to the Appellate Tribunal against revisionary orders by the Commissioner. Unlike the CGST Act, the SGST Act does not allow revenue appeals against First Appellate Authority orders, as the Commissioner holds revisionary powers. Additionally, under the SGST Act, an aggrieved person must pre-deposit the full amount of admitted tax, interest, fine, fee, and penalty before appealing.
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