Sec 112 of CGST Act, 2017 Appeals to Appellate Tribunal



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.

Sec 112 of CGST Act, 2017 Appeals to Appellate Tribunal(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


(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


(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.  


If you have any comments about Section 112 of CGST Act, 2017 explaining Appeals to Appellate Tribunal, share below your thoughts:


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G.SHANMUGAM: please inform the date of filing appeal to the appellate tribunal under section112 of CGST ACT,2017. WHETHER ANY DATE HAS BEEN NOTIFIED REGARDING THE FORMATION GST TRIBUNALS

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