Appeal to the Appellate Authority [ Section 107 Read with Rule 108 & 109 ]

Aggrieved taxpayers must electronically appeal GST orders within three months with required provisional pre-deposit and limited adjournments allowed

Any person aggrieved by an adjudicating authority's GST order may appeal to the prescribed Appellate Authority within three months; filing is electronic (or manual in limited cases) with provisional and final acknowledgments determining the filing date. The revenue head may suo motu refer orders within six months. Appeals require payment of admitted liability and a pre-deposit on disputed tax (reduced percentages and caps per recent amendments); penalty-only appeals also require pre-deposit. The appellate body may condone delay up to one month, allow limited adjournments, permit additional grounds if omission was not willful, and must issue a reasoned written order and summary of demand. Appeals should be disposed of within one year and are final subject to higher remedies.