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<h1>Appeals to Appellate Tribunal: procedural filing rules and pre-deposit conditions, with cross-objections and delay condonation.</h1> Appeals against orders under sections 107 or 108 or the Central Act must be filed within three months and comply with prescribed form, verification and fee. The Tribunal may refuse admission where the tax or input tax credit or penalty involved is below a monetary threshold and may condone delay on sufficient cause. The Commissioner may refer orders to the Tribunal within six months. An appellant must pay admitted amounts in full and deposit a specified percentage of the remaining disputed tax before filing; such payment stays recovery of the balance until the appeal is decided.
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