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    <title>Appeal to the Appellate Authority [ Section 107 Read with Rule 108 &amp; 109 ]</title>
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    <description>Appeals to the Appellate Authority under GST must ordinarily be filed within three months, in FORM GST APL-01, with provisional and final acknowledgment procedures governing the filing date. The appeal requires payment of admitted dues and a prescribed pre-deposit on the disputed tax, with separate pre-deposit rules for penalty-only orders and deemed stay of recovery on payment. The Appellate Authority must provide hearing, may allow limited adjournments and additional grounds, and must issue a speaking order within the statutory framework.</description>
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