Appeals to Appellate Authority require prescribed pre deposit and procedural safeguards while enabling review of adjudicating orders. Section 107 provides the appellate mechanism to a prescribed Appellate Authority against orders of adjudicating authorities under the State and Central GST Acts, including Chief Commissioner-initiated reference to appeal, procedural treatment of such references as appeals, requirements for form and verification, and conditions for maintainability including payment of admitted amounts and a prescribed deposit. The Appellate Authority must afford hearing, may condone delay for sufficient cause, allow addition of omitted grounds in suitable cases, grant limited adjournments, and after inquiry may confirm, modify or annul orders while observing safeguards before enhancing adverse fiscal consequences; orders must be reasoned, communicated to relevant authorities and are final subject to specified provisions.