ORDER OF APPELLATE AUTHORITY - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

8. ORDER OF APPELLATE AUTHORITY 8.1. The Appellate Authority shall pass the order, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back (remand back) to the adjudicating authority that passed the said decision or order under Section 107(11) of the CGST Act, 2017. 8.2. An order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order under first proviso under Section 107(11) of the CGST Act, 2017. 8.3. Where the Appellate Authority is of the view that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, the order requiring the appellant to pay such tax or input tax credit shall be passed only after the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under Section 73 or Section 74 (Inserted by Section 141 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.) [or Section 74A] under second proviso to Section 107(11) of the CGST Act, 2017. 8.4. The order of the Appellate Authority disposing of the appeal shall be a speaking order in writing and should provide a detailed reasoning for the points for determination and the decision thereon. [Section 107(12) of the CGST Act, 2017] 8.5. The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed. If the issuance of order is stayed by an order of a court or Tribunal then the period of such stay shall be excluded in computing the period of one year. 8.6. The Appellate Authority shall communicate the order passed to the appellant, respondent and to the adjudicating authority. A copy of the order shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf. 8.7. Every order passed under Section 107(11) of the CGST Act, 2017 shall, subject to the provisions of Section 108 or Section 113 or Section 117 or Section 118 of the CGST Act, 2017 be final and binding on the parties. 8.8. The Appellate Authority shall, along with its order under Section 107(11) of the CGST Act, 2017, issue a summary of the order in FORM GST APL-04, indicating the final amount of demand confirmed. [Rule 113(1) of the CGST Rules, 2017]