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Orders of Appellate Tribunal Section 113 - GST Ready Reckoner - GSTExtract Orders of Appellate Tribunal As Per section 113(1) Order by Appellate tribunal i)The Appellate Tribunal may pass the order confirming, modifying or annulling the decision or order appealed against. (ii) The Appellate Tribunal also has power to refer the case back to the appellate authority or the Revisional authority or the original adjudicating authority. As Per section 113(2) Maximum 3 adjournments on opportunity of being heard (iii) Maximum 3 adjournments shall be granted to a party on showing reasonable cause to be recorded in writing. As Per section 113(3) Rectification of mistake apparent from record within 3 months of notice of such mistake (iv) The Appellate Tribunal is empowered to amend its order to rectify any mistake apparent from record. However, tribunal may rectify its order if the mistake is brought to its 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. As Per section 113(4) Fast track decision (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. As per Section 113(5) Communication of copies of decision indicating the final demand (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. As per section 113(6) Final Binding orders orders passed by the Appellate Tribunal on an appeal shall be final and binding on the parties.
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