Appeals to the Appellate Tribunal require prescribed pre-deposit and procedural compliance, with limited admission discretion. Appeals to the Appellate Tribunal are subject to a prescribed filing period, form, verification and fee requirements, and the Tribunal may refuse admission where the tax, input tax credit or penalty in dispute falls below a specified threshold. An appellant must pay in full any admitted amounts and make a prescribed pre-deposit of the remaining tax in dispute; compliance with these payment conditions stays recovery of the balance pending appeal. The Commissioner may direct applications to the Tribunal on points arising from subordinate orders, and the Tribunal may admit cross-objections and condone delay for sufficient cause.