Appeal rights require pre-deposit and stay of recovery when conditions met, with reasoned written orders communicated to parties. An aggrieved person may appeal an adjudicating authority's decision to the prescribed Appellate Authority within the statutory period; the Commissioner may direct a subordinate officer to file an application treated as an appeal. Appeals must meet prescribed form and verification rules and include a pre-deposit requirement of admitted amounts plus a specified portion of disputed tax, on payment of which recovery of the balance is stayed. The Appellate Authority must afford hearing, may allow limited adjournments and additional grounds if omission was not wilful, and may confirm, modify or annul orders subject to procedural safeguards and statutory time limits; its reasoned written orders are to be communicated to parties and designated authorities and are final subject to other provisions.