Section 111 of CGST Act,2017 Procedure before Appellate Tribunal

Section 111 of CGST Act,2017 Procedure before Appellate Tribunal Section 111 of CGST Act,2017 from bare act : (1) The Appellate Tribunal shall not, while disposing of any proceedings before itor an appeal before it, be bound by the procedure laid down in the Code of Civil Procedure,1908, but shall be guided by the principles of natural justice and subject to the other provisionsof this Act and the rules made thereunder, the Appellate Tribunal shall have power to regulateits own procedure. (2) The Appellate Tribunal shall, for the purposes of discharging its functions underthis Act, have the same powers as are vested in a civil court under the Code of Civil Procedure,1908 while trying a suit in respect of the following matters, namely:

(a) summoning and enforcing the attendance of any person and examining himon oath;

(b) requiring the discovery and production of documents;

(c) receiving evidence on affidavits;

(d) subject to the provisions of sections 123 and 124 of the Indian EvidenceAct, 1872, requisitioning any public record or document or a copy of such record ordocument from any office;

(e) issuing commissions for the examination of witnesses or documents;

(f) dismissing a representation for default or deciding it ex parte;

(g) setting aside any order of dismissal of any representation for default or anyorder passed by it ex parte; and

(h) any other matter which may be prescribed.

(3) Any order made by the Appellate Tribunal may be enforced by it in the samemanner as if it were a decree made by a court in a suit pending therein, and it shall be lawfulfor the Appellate Tribunal to send for execution of its orders to the court within the locallimits of whose jurisdiction,

(a) in the case of an order against a company, the registered office of the companyis situated; or

(b) in the case of an order against any other person, the person concernedvoluntarily resides or carries on business or personally works for gain.

(4) All proceedings before the Appellate Tribunal shall be deemed to be judicialproceedings within the meaning of sections 193 and 228, and for the purposes of section 196of the Indian Penal Code, and the Appellate Tribunal shall be deemed to be civil court for thepurposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973.

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CHAPTER XVIII

APPEALS AND REVISION

Chapter XVIII of the CGST Act,2017 covers ----------- sections relating toAPPEALS AND REVISION under GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 107 :Appeals to Appellate Authority Section 108 :Powers of Revisional Authority Section 109 :Constitution of Appellate Tribunal and Benches thereof Section 110 :President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 111 :Procedure before Appellate Tribunal Section 112 :Appeals to Appellate Tribunal Section 113 : Orders of Appellate Tribunal Section 114 :Financial and administrative powers of President Section 115 :Interest on refund of amount paid for admission of appeal Section 116 : Appearance by authorised representative Section 117 :Appeal toHigh Court Section 118 :Appeal to Supreme Court Section 119 :Sums due to be paid notwithstanding appeal, etc. Section 120 :Appeal not tobe filed incertain cases Section 121 :Non-appealable decisions and orders

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