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<h1>Appealing GST Orders: Section 112 Requires Payment of Admitted Tax Plus 10% of Disputed Amount</h1> Section 112 of the Central Goods and Services Tax Act establishes the appeals process to the Appellate Tribunal. Aggrieved parties may appeal orders within three months of communication. The Tribunal may refuse appeals involving less than fifty thousand rupees. Commissioners may call for examination of orders and direct subordinates to apply to the Tribunal. Appeals require payment of admitted tax amounts plus 10% of disputed tax (maximum twenty crore rupees). For penalty-only orders, 10% of the penalty must be paid. Filing deadlines may be extended with sufficient cause. Recovery proceedings are stayed during appeals. Applications must include prescribed fees.