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of <h1>GST appeal against adjudication orders: 3-month filing, 10% pre-deposit cap, recovery stayed; appellate authority must decide.</h1> An aggrieved taxable person may appeal an adjudicating authority's order to an authorised appellate authority (not below Commissioner) within three months, in the prescribed form, manner, and verification, subject to mandatory pre-deposit of admitted dues in full and 10% of the remaining cess in dispute (capped at twenty-five crore rupees), upon which recovery of the balance is deemed stayed. A proper officer (not below Commissioner) may, on own motion, direct a subordinate to apply to the appellate authority within six months on specified points of legality or propriety, and such application is treated as an appeal with all appeal provisions applying. The appellate authority must afford a hearing, may adjourn for recorded reasons, and must decide by written order confirming, modifying, or annulling the impugned order without remand, stating points, decisions, and reasons, and should dispose of appeals within six months of filing.
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