Appeal to Appellate Authority requires prescribed payments and verification, triggering a stay on recovery while appeal proceeds. Any person aggrieved by a decision under this Act or the Central Goods and Services Tax Act may appeal to the Appellate Authority; the Commissioner may refer matters to that Authority by directing a subordinate officer to apply. Appeals must meet prescribed form, verification and payment conditions before filing; payment of the admitted portion and a further deposit in respect of remaining tax in dispute is required and, if made, stays recovery of the balance. The Appellate Authority must hear parties, may grant limited adjournments and allow non-wilful omitted grounds, and shall issue a reasoned written order which is, subject to specified reviews, final and binding.