The forum, the last date, and the money that has to be deposited before the appeal is admitted, with the statutory percentage, the ceiling and the arithmetic shown line by line.
Under the GST law the ten per cent at the Tribunal is in addition to the ten per cent already paid at the first appeal. Under the Customs Act the requirement at the Tribunal is ten per cent in total, and what was deposited earlier counts towards it. The planner applies each correctly.
Under the GST law the Appellate Authority can allow one further month and no more. Under the Customs Act the Commissioner (Appeals) can allow thirty further days and no more. Past that, the authority has no power to admit the appeal at all, however good the matter is.
Once the deposit is made and the appeal is filed, recovery of the balance stays suspended while the appeal is pending. That is the practical reason the figure matters more than the merits in the first fortnight.
Not on the whole demand. The admitted part is paid in full separately, and the percentage runs on what you are actually contesting.
The deposit is not a payment of the demand. Where the appeal succeeds it comes back, and the statute provides for interest on it.
A large pre-deposit on a strong matter is worth funding. A small one on a weak matter still buys you years of cost. The number is an input to the decision, not the decision.
The appeal window is short, the money has to be arranged, and the grounds take longer to write well than most people expect.