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    <description>Right of appeal to the Appellate Authority lies against adjudicating authority orders; appeals must follow prescribed form and timelines. The appellant must pay in full amounts admitted and a specified deposit of the remaining disputed tax before filing; on such payment recovery of the balance is stayed. The Commissioner may direct a subordinate officer to file an application treated as an appeal. The Appellate Authority must hear parties, may allow extensions for sufficient cause and additional non-wilful grounds, and pass a reasoned written order confirming, modifying or annulling the impugned order.</description>
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      <description>Right of appeal to the Appellate Authority lies against adjudicating authority orders; appeals must follow prescribed form and timelines. The appellant must pay in full amounts admitted and a specified deposit of the remaining disputed tax before filing; on such payment recovery of the balance is stayed. The Commissioner may direct a subordinate officer to file an application treated as an appeal. The Appellate Authority must hear parties, may allow extensions for sufficient cause and additional non-wilful grounds, and pass a reasoned written order confirming, modifying or annulling the impugned order.</description>
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