Section 112 of CGST Act,2017 Appeals to Appellate Tribunal

Section 112 of CGST Act,2017 Appeals to Appellate Tribunal Section 112 of CGST Act,2017 from bare act : (1) Any person aggrieved by an order passed against him under section 107 orsection 108 of this Act or the State Goods and Services Tax Act or the Union TerritoryGoods and Services Tax Act may appeal to the Appellate Tribunal against such order withinthree months from the date on which the order sought to be appealed against is communicatedto the person preferring the appeal. (2) The Appellate Tribunal may, in its discretion, refuse to admit any such appealwhere the tax or input tax credit involved or the difference in tax or input tax creditinvolved or the amount of fine, fee or penalty determined by such order, does not exceed fiftythousand rupees. (3) The Commissioner may, on his own motion, or upon request from the Commissionerof State tax or Commissioner of Union territory tax, call for and examine the record of anyorder passed by the Appellate Authority or the Revisional Authority under this Act or theState Goods and Services Tax Act or the Union Territory Goods and Services Tax Act for thepurpose of satisfying himself as to the legality or propriety of the said order and may, byorder, direct any officer subordinate to him to apply to the Appellate Tribunal within sixmonths from the date on which the said order has been passed for determination of suchpoints 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 makesan application to the Appellate Tribunal, such application shall be dealt with by the AppellateTribunal as if it were an appeal made against the order under sub-section (11) of section 107or under sub-section (1) of section 108 and the provisions of this Act shall apply to suchapplication, 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 partyagainst whom the appeal has been preferred may, notwithstanding that he may not haveappealed against such order or any part thereof, file, within forty-five days of the receipt ofnotice, a memorandum of cross-objections, verified in the prescribed manner, against anypart of the order appealed against and such memorandum shall be disposed of by theAppellate Tribunal, as if it were an appeal presented within the time specified insub-section (1). (6) The Appellate Tribunal may admit an appeal within three months after the expiry ofthe period referred to in sub-section (1), or permit the filing of a memorandum ofcross-objections within forty-five days after the expiry of the period referred to insub-section (5) if it is satisfied that there was sufficient cause for not presenting it within thatperiod. (7) An appeal to the Appellate Tribunal shall be in such form, verified in such mannerand 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 arisingfrom 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, inaddition to the amount paid under sub-section (6) of section 107, arising from the saidorder, in relation to which the appeal has been filed.

(9) Where the appellant has paid the amount as per sub-section (8), the recoveryproceedings for the balance amount shall be deemed to be stayed till the disposal of theappeal. (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.

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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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