Section 112 - Appeals to Appellate Tribunal.

Pre-deposit requirement: partial payment of admitted and disputed tax must be made to institute an appeal and stay recovery.

Appeals to the Appellate Tribunal from orders under sections 107 or 108 must be filed within the prescribed period and meet prescribed form, verification and fee requirements; the Tribunal may refuse admission where the tax, input tax credit or penalty in dispute is below a monetary threshold. A pre-deposit obligation requires payment of the admitted amount and a further portion of the disputed tax before filing, and such payment stays recovery. The Commissioner may call for records and direct filings to the Tribunal, and applications for rectification or restoration require prescribed fees.