Appeals under GST: layered administrative and judicial review requires pre-deposit and follows prescribed jurisdictional rules.

The GST appellate framework creates hierarchical review: initial appeals to the Appellate Authority with time-bound, natural-justice-compliant proceedings and speaking orders; second appeals to a bifurcated Appellate Tribunal with jurisdictional rules, delay-condonation, cross objections and powers to confirm, modify, annul or remit; mandatory pre-deposit requirements at each appellate stage with refund-interest provisions; departmental review and appeals driven by Commissioner directions; revisional powers exercisable within prescribed limits; authorised representative rules; and further appeals to High Court and Supreme Court on substantial questions of law.

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