Orders of Appellate Tribunal, Sec 113 of CGST Act, 2017




Section 113 of CGST Act, 2017 Orders of Appellate Tribunal


The below post explains about Orders of Appellate Tribunal under section 113 of CGST Act,2017.


Section 113 of CGST Act, 2017 explains Orders of Appellate Tribunal as below: (The amendments if any will also be updated here soon).


The extract of Section 113 of CGST Act,2017 quoted below:


113  Orders of Appellate Tribunal


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

Orders of Appellate Tribunal, Sec 113 of CGST Act, 2017Authority, 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.


The above information clarifies about Orders of Appellate Tribunal under section 113 of CGST Act,2017.  


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