ORDER OF APPELLATE AUTHORITY

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..... 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. .....

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..... cision 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 .....

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