Section 107 - Appeals to Appellate Authority.

Appeals to Appellate Authority require prescribed pre deposit and allow stay of recovery once deposit conditions are met.

Any person aggrieved by an adjudicating authority's decision under the Central, State or Union Territory GST Acts may appeal to the prescribed Appellate Authority within the limitation period; the Commissioner may direct a subordinate officer to apply to the Appellate Authority within six months, and such applications are treated as appeals. Appeals must be in prescribed form, satisfy pre deposit conditions (payment of admitted amounts and ten percent of disputed tax subject to the statutory cap) which stays recovery of the balance, and the Appellate Authority must hear parties, may permit additional grounds or limited adjournments, and pass a reasoned written order communicated to parties and Commissioners, ordinarily within one year.