Appeals to Appellate Tribunal, Section 112 of CGST Act, 2017
The below post explains about Appeals to Appellate Tribunal under section 112 of CGST Act,2017.
Section 112 of CGST Act, 2017 explains Appeals to Appellate Tribunal as below: (The amendments if any will also be updated here soon).
The extract of Section 112 of CGST Act,2017 quoted below:
112 Appeals to Appellate Tribunal
112. (1) Any person aggrieved by an order passed against him under section 107 or
section 108 of this Act or the State Goods and Services Tax Act or the Union Territory
Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within
three months from the date on which the order sought to be appealed against is communicated
to the person preferring the appeal.
(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal
where the tax or input tax credit involved or the difference in tax or input tax credit
involved or the amount of fine, fee or penalty determined by such order, does not exceed fifty
thousand rupees.
(3) The Commissioner may, on his own motion, or upon request from the Commissioner
of State tax or Commissioner of Union territory tax, call for and examine the record of any
order passed by the Appellate Authority or the Revisional Authority under this Act or the
State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act for the
purpose of satisfying himself as to the legality or propriety of the said order and may, by
order, direct any officer subordinate to him to apply to the Appellate Tribunal within six
months from the date on which the said order has been passed for determination of such
points arising out of the said order as may be specified by the Commissioner in his order.
(4) Where in pursuance of an order under sub-section (3) the authorised officer makes
an application to the Appellate Tribunal, such application shall be dealt with by the Appellate
Tribunal as if it were an appeal made against the order under sub-section (11) of section 107
or under sub-section (1) of section 108 and the provisions of this Act shall apply to such
application, as they apply in relation to appeals filed under sub-section (1).
(5) On receipt of notice that an appeal has been preferred under this section, the party
against whom the appeal has been preferred may, notwithstanding that he may not have
appealed against such order or any part thereof, file, within forty-five days of the receipt of
notice, a memorandum of cross-objections, verified in the prescribed manner, against any
part of the order appealed against and such memorandum shall be disposed of by the
Appellate Tribunal, as if it were an appeal presented within the time specified in
sub-section (1).
(6) The Appellate Tribunal may admit an appeal within three months after the expiry of
the period referred to in sub-section (1), or permit the filing of a memorandum of
cross-objections within forty-five days after the expiry of the period referred to in
sub-section (5) if it is satisfied that there was sufficient cause for not presenting it within that
period.
(7) An appeal to the Appellate Tribunal shall be in such form, verified in such manner
and shall be accompanied by such fee, as may be prescribed.
(8) No appeal shall be filed under sub-section (1), unless the appellant has paid––
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising
from the impugned order, as is admitted by him, and
(b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in
addition to the amount paid under sub-section (6) of section 107, arising from the said
order, in relation to which the appeal has been filed.
(9) Where the appellant has paid the amount as per sub-section (8), the recovery
proceedings for the balance amount shall be deemed to be stayed till the disposal of the
appeal.
(10) Every application made before the Appellate Tribunal,—
(a) in an appeal for rectification of error or for any other purpose; or
(b) for restoration of an appeal or an application,
shall be accompanied by such fees as may be prescribed.
The above information clarifies about Appeals to Appellate Tribunal under section 112 of CGST Act,2017.
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