Orders of Appellate Tribunal [ Section 113 ] - GST Ready Reckoner - GST

Orders of Appellate Tribunal Order by Appellate tribunal [ As per Section 113(1) ] (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. Maximum 3 adjournments on opportunity of being heard [ As per Section 113(2) ] (iii) Maximum 3 adjournments shall be granted to a party on showing reasonable cause to be recorded in writing. Rectification of mistake apparent from record within 3 months of notice of such mistake [ As per Section 113(3) ] (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. Withdrawal of Appeal or Application filed before the Appellate Tribunal [ Rule 113A Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 ] The appellant may, at any time before the issuance of the order under section 113(1), in respect of any appeal filed in FORM GST APL-05 or any application filed in FORM GST APL-07 , file an application for withdrawal of the said appeal or the application, as the case may be, by filing an application in FORM GST APL-05/07W . Where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal or the application, as the case may be, would be subject to the approval of the Appellate Tribunal and such application for withdrawal of the appeal or application, shall be decided by the Appellate Tribunal within fifteen days of filing of such application. Any fresh appeal or application, as the case may be, filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section 112(1)/(3), as the case may be. Fast track decision [ As per Section 113(4) ] (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. Communication of copies of decision indicating the final demand [ As per Section 113(5) ] (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. Final Binding orders [ As per section 113(6) ] orders passed by the Appellate Tribunal on an appeal shall be final and binding on the parties.