Section 112 – Appeals to Appellate Tribunal of CGST ACT, 2017<\/p>\n
112. (1) Any person aggrieved by an order passed against him under section 107 or
\nsection 108 of this Act or the State Goods and Services Tax Act or the Union Territory<\/p>\n
Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within
\nthree months from the date on which the order sought to be appealed against is communicated
\nto the person preferring the appeal.
\n(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal
\nwhere the tax or input tax credit involved or the difference in tax or input tax credit
\ninvolved or the amount of fine, fee or penalty determined by such order, does not exceed fifty
\nthousand rupees.
\n(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 any
\norder passed by the Appellate Authority or the Revisional Authority under this Act or the
\nState Goods and Services Tax Act or the Union Territory Goods and Services Tax Act for the
\npurpose of satisfying himself as to the legality or propriety of the said order and may, by
\norder, direct any officer subordinate to him to apply to the Appellate Tribunal within six
\nmonths from the date on which the said order has been passed for determination of such
\npoints arising out of the said order as may be specified by the Commissioner in his order.
\n(4) Where in pursuance of an order under sub-section (3) the authorised officer makes
\nan application to the Appellate Tribunal, such application shall be dealt with by the Appellate
\nTribunal as if it were an appeal made against the order under sub-section (11) of section 107
\nor under sub-section (1) of section 108 and the provisions of this Act shall apply to such
\napplication, as they apply in relation to appeals filed under sub-section (1).
\n(5) On receipt of notice that an appeal has been preferred under this section, the party
\nagainst whom the appeal has been preferred may, notwithstanding that he may not have
\nappealed against such order or any part thereof, file, within forty-five days of the receipt of
\nnotice, a memorandum of cross-objections, verified in the prescribed manner, against any
\npart of the order appealed against and such memorandum shall be disposed of by the
\nAppellate Tribunal, as if it were an appeal presented within the time specified in
\nsub-section (1).
\n(6) The Appellate Tribunal may admit an appeal within three months after the expiry of
\nthe period referred to in sub-section (1), or permit the filing of a memorandum of
\ncross-objections within forty-five days after the expiry of the period referred to in
\nsub-section (5) if it is satisfied that there was sufficient cause for not presenting it within that
\nperiod.
\n(7) An appeal to the Appellate Tribunal shall be in such form, verified in such manner
\nand shall be accompanied by such fee, as may be prescribed.
\n(8) No appeal shall be filed under sub-section (1), unless the appellant has paid\u2013\u2013
\n(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising
\nfrom the impugned order, as is admitted by him, and
\n(b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in
\naddition to the amount paid under sub-section (6) of section 107, arising from the said
\norder, in relation to which the appeal has been filed.
\n(9) Where the appellant has paid the amount as per sub-section (8), the recovery
\nproceedings for the balance amount shall be deemed to be stayed till the disposal of the
\nappeal.
\n(10) Every application made before the Appellate Tribunal,\u2014
\n(a) in an appeal for rectification of error or for any other purpose; or
\n(b) for restoration of an appeal or an application,
\nshall be accompanied by such fees as may be prescribed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 112 – Appeals to Appellate Tribunal of CGST ACT, 2017 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 … Continue reading “Section 112 – Appeals to Appellate Tribunal of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/352"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=352"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/352\/revisions"}],"predecessor-version":[{"id":353,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/352\/revisions\/353"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}