Appeal to Appellate Authority: filing conditions, payment prerequisites and procedural safeguards and timelines for GST appeals. Appeals to the Appellate Authority lie against decisions or orders under this Act or the Central Act and must follow prescribed form and verification. The Commissioner may call for records and direct an officer to apply to the Appellate Authority, whose applications are treated as appeals. Appeals require payment of admitted amounts and a deposit of a portion of disputed tax, which, when paid, stays recovery. The Appellate Authority must provide hearing, may admit delayed appeals for sufficient cause, allow additional grounds where omission was not wilful, grant limited adjournments, conduct inquiry and pass a written order stating points for determination, reasons and decision.