Section 107 - Appeals to Appellate Authority.

GST appeal procedure: three-month filing, six-month commissioner referral, pre-deposit requirements, hearings, one-year decision timeline, limited adjournments and finality

Any person aggrieved by an adjudicating authority's order under the GST laws may appeal to the prescribed Appellate Authority within three months; the Commissioner can suo motu or on request call records and direct an appeal within six months. Appeals must follow prescribed form and require payment of the admitted amount and ten percent of the disputed tax (capped at twenty crore) or ten percent of penalty where only penalty is demanded; payment stays recovery of the balance. The Appellate Authority must hear parties, may allow limited adjournments and additional grounds, decide within one year where possible, give written reasons, and may confirm, modify or annul the order subject to procedural safeguards before enhancing liabilities; its orders are final save specified provisions.