Appeals to Appellate Tribunal require timely filing and prescribed pre-deposit, with Tribunal discretion on low-value disputes. Appeals to the Appellate Tribunal must be filed within the prescribed period and may be refused by the Tribunal for disputes below a statutory low-value threshold. The Commissioner can refer orders to the Tribunal, and such referrals are treated as appeals. Aggrieved parties may file cross-objections within a prescribed short period; the Tribunal may condone delay for sufficient cause. Appeals require prescribed form, verification and fees, and are conditional on specified pre-deposit payments, which, when made, stay recovery of the balance pending appeal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeals to Appellate Tribunal require timely filing and prescribed pre-deposit, with Tribunal discretion on low-value disputes.
Appeals to the Appellate Tribunal must be filed within the prescribed period and may be refused by the Tribunal for disputes below a statutory low-value threshold. The Commissioner can refer orders to the Tribunal, and such referrals are treated as appeals. Aggrieved parties may file cross-objections within a prescribed short period; the Tribunal may condone delay for sufficient cause. Appeals require prescribed form, verification and fees, and are conditional on specified pre-deposit payments, which, when made, stay recovery of the balance pending appeal.
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