THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
APPEALS AND REVISION
Section 113: Orders of Appellate Tribunal. (Relevant Rule 113)
(1) The Appellate Tribunal may, after giving the parties to the
appeal an opportunity of being heard, pass such orders thereon as it thinks
fit, confirming, modifying or annulling the decision or order appealed against
or may refer the case back to the Appellate Authority, or the Revisional
Authority or to the original adjudicating authority, with such directions as it
may think fit, for a fresh adjudication or decision after taking additional
evidence, if necessary.
(2) The
Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing
of an appeal, grant time to the parties or any of them and adjourn the hearing
of the appeal for reasons to be recorded in writing:
Provided that no such adjournment
shall be granted more than three times to a party during hearing of the appeal.
(3) The Appellate Tribunal may amend any order passed by it under sub-section
(1) so as to rectify any error apparent on the face of the record, if such
error is noticed by it on its own accord, or is brought to its notice by the
Commissioner or the Commissioner of State tax or the Commissioner of the Union
territory tax or the other party to the appeal within a period of three months
from the date of the order:
Provided that no amendment which has the effect of enhancing an assessment or
reducing a refund or input tax credit or otherwise increasing the liability of
the other party, shall be made under this sub-section, unless the party has
been given an opportunity of being heard.
(4) The Appellate Tribunal shall, as far as possible, hear and decide every
appeal within a period of one year from the date on which it is filed.
(5) The Appellate Tribunal shall send a copy of every order passed under this
section to the Appellate Authority or the Revisional Authority, or the original
adjudicating authority, as the case may be, the appellant and the jurisdictional
Commissioner or the Commissioner of State tax or the Union territory tax.
(6) Save as provided in section 117 or
section 118, orders passed by the
Appellate Tribunal on an appeal shall be final and binding on the parties.