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<h1>Section 98: Appeal Process to First Appellate Authority in GST Law Explained with Timelines and Deposit Requirements</h1> Section 98 of the Model GST Law outlines the process for appealing decisions or orders to the First Appellate Authority. Aggrieved individuals have three months to appeal, while the Commissioner can initiate a review within six months. Appeals require a deposit of the admitted tax and 10% of the disputed tax. The First Appellate Authority can extend filing deadlines and consider additional grounds if justified. Decisions can confirm, modify, or annul previous orders, with written reasons provided. Appeals should be resolved within a year, and decisions are communicated to relevant parties. Orders are final unless further appeal provisions apply.