Section 113 of CGST Act,2017 Orders of Appellate Tribunal

Section 113 of CGST Act,2017 Orders of Appellate Tribunal Section 113 of CGST Act,2017 from bare act : (1) The Appellate Tribunal may, after giving the parties to the appealan opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifyingor annulling the decision or order appealed against or may refer the case back to the AppellateAuthority, or the Revisional Authority or to the original adjudicating authority, with suchdirections as it may think fit, for a fresh adjudication or decision after taking additionalevidence, if necessary. (2) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing ofan appeal, grant time to the parties or any of them and adjourn the hearing of the appeal forreasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a partyduring hearing of the appeal. (3) The Appellate Tribunal may amend any order passed by it under sub-section (1) soas to rectify any error apparent on the face of the record, if such error is noticed by it on itsown accord, or is brought to its notice by the Commissioner or the Commissioner of State taxor the Commissioner of the Union territory tax or the other party to the appeal within a periodof three months from the date of the order: Provided that no amendment which has the effect of enhancing an assessment orreducing 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 ofbeing heard. (4) The Appellate Tribunal shall, as far as possible, hear and decide every appealwithin 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 sectionto 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 ofState tax or the Union territory tax. (6) Save as provided in section 117 or section 118, orders passed by the AppellateTribunal on an appeal shall be final and binding on the parties.

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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