Sec 113- Orders of Appellate Tribunal

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Sec 113- Orders of Appellate Tribunal 2017-04-14T02:44:52+00:00

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    #1118 |

    (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 Authority, 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.

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    113.1 Introduction
    (i)     This section pertains to the orders by Appellate Tribunal
    113.2 Analysis
    (i)    Appellate Tribunal to pass the order confirming, modifying or annulling the decision or order appealed against.
    (ii)    The Appellate Tribunal also has power to remand the case back to the appellate authority or the Revisional authority or the original adjudicating authority.
    (iii)    Maximum 3 adjournments shall be granted to a party on showing reasonable cause to be recorded in writing.
    (iv)    The Appellate Tribunal is empowered to amend its order to rectify any mistake apparent from record, However tribunal may rectify it’s order if the mistake is brought to it’s notice by commissioner or other party to appeal within period of 3 months of date of such order . Opportunity of being heard to be granted in case such rectification results into enhancing an assessment or reducing a refund or input tax credit or otherwise increasing the liability.
    (v)    The Appellate Tribunal to hear and decide the appeal, as far as possible, within a period of 1 year from the date of filing.
    (vi)    The Appellate Tribunal to communicate the copy of order to appellate authority / Revisional authority / original adjudicating authority, the appellant, the jurisdictional Commissioner, Commissioner of State Tax or Union Territory Tax.
    (vii)    The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal. 113.3 Comparative review
    (a)    As per existing provisions of Section 35C of the Central Excise Act,1944, the time limit for rectification of mistake apparent from records is 6 months of date of order.
    (b)    As per Section 35C, the preferable time limit for deciding the appeal by CESTAT is 3 years from date of filing.

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