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<h1>Pre deposit requirement: paying prescribed amounts pauses recovery while the taxpayer's appeal proceeds.</h1> Taxpayer appeals require electronic filing in FORM GST APL 01 with verification and a provisional acknowledgement; a certified copy of the impugned order must be filed within seven days to preserve the original filing date, otherwise the filing date becomes the date of that submission. The appellant must make a pre deposit (admitted tax with interest, fine and penalty plus a prescribed portion of the balance), which stays recovery of the remaining amount. The appellate authority must grant personal hearing, allow limited adjournments and omissions to be added, and, where possible, deliver a reasoned order within one year.