Section 113 – Orders of Appellate Tribunal of CGST ACT, 2017<\/p>\n
113. (1) The Appellate Tribunal may, after giving the parties to the appeal
\nan opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying
\nor annulling the decision or order appealed against or may refer the case back to the Appellate
\nAuthority, or the Revisional Authority or to the original adjudicating authority, with such
\ndirections as it may think fit, for a fresh adjudication or decision after taking additional
\nevidence, if necessary.
\n(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
\nreasons to be recorded in writing:
\nProvided that no such adjournment shall be granted more than three times to a party
\nduring hearing of the appeal.
\n(3) The Appellate Tribunal may amend any order passed by it under sub-section (1) so
\nas to rectify any error apparent on the face of the record, if such error is noticed by it on its
\nown accord, or is brought to its notice by the Commissioner or the Commissioner of State tax
\nor the Commissioner of the Union territory tax or the other party to the appeal within a period
\nof three months from the date of the order:
\nProvided that no amendment which has the effect of enhancing an assessment or
\nreducing a refund or input tax credit or otherwise increasing the liability of the other party,
\nshall be made under this sub-section, unless the party has been given an opportunity of
\nbeing heard.
\n(4) The Appellate Tribunal shall, as far as possible, hear and decide every appeal
\nwithin a period of one year from the date on which it is filed.
\n(5) The Appellate Tribunal shall send a copy of every order passed under this section
\nto the Appellate Authority or the Revisional Authority, or the original adjudicating authority,
\nas the case may be, the appellant and the jurisdictional Commissioner or the Commissioner of
\nState tax or the Union territory tax.
\n(6) Save as provided in section 117 or section 118, orders passed by the Appellate
\nTribunal on an appeal shall be final and binding on the parties<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 113 – Orders of Appellate Tribunal of CGST ACT, 2017 113. (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 … Continue reading “Section 113 – Orders of 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\/354"}],"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=354"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/354\/revisions"}],"predecessor-version":[{"id":355,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/354\/revisions\/355"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}