GST Jamku AIProcedure before Appellate Tribunal.
Section 111(1)
The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in the Code of Civil Procedure, 1908 (5 of 1908), but shall be guided by the principles of natural justice and subject to the other provisions of this Act and the rules made thereunder, the Appellate Tribunal shall have power to regulate its own procedure.
Procedure at the Appellate Tribunal
When dealing with any proceedings or appeals, the Appellate Tribunal is not obliged to adhere to the procedure outlined in the Code of Civil Procedure, 1908 (5 of 1908). Instead, it is directed to follow the principles of natural justice. Despite this, the Appellate Tribunal possesses the authority to regulate its own procedure, keeping in mind the provisions of this Act and the rules established under it.
Empowerment under Section 111(1)
In accordance with Section 111(1), the Appellate Tribunal is not bound by the procedural guidelines stipulated in the Code of Civil Procedure, 1908 (5 of 1908). Instead, it is mandated to base its decisions on the principles of natural justice. Furthermore, the Appellate Tribunal is granted the power to govern its own procedure, subject to the conditions specified in this Act and the rules enacted pursuant to it.
Flexibility in Procedural Matters
Section 111(1) provides the Appellate Tribunal with significant flexibility in the conduct of proceedings. By deviating from the Code of Civil Procedure, 1908 (5 of 1908), the Tribunal can ensure that its procedures align with the principles of natural justice. This flexibility allows the Tribunal to tailor its approach based on the unique circumstances of each case, thus ensuring a fair and just resolution.
Section 111(2)
The Appellate Tribunal shall, for the purposes of discharging its functions under this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908) while trying a suit in respect of the following matters, namely:—
(a) summoning and enforcing the attendance of any person and examining him on oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavits;
(d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872 * (1 of 1872), requisitioning any public record or document or a copy of such record or document from any office;
(e) issuing commissions for the examination of witnesses or documents;
(f) dismissing a representation for default or deciding it ex parte;
(g) setting aside any order of dismissal of any representation for default or any order passed by it ex parte; and
(h) any other matter which may be prescribed.
Section 111(2) of the Act outlines the powers granted to the Appellate Tribunal in order to fulfill its responsibilities. These powers are akin to those vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908) when dealing with specific matters. Let's delve into the details:
Summoning and Examination
The Appellate Tribunal is empowered to summon individuals, ensuring their attendance, and examine them under oath. This authority allows for a thorough exploration of relevant information.
Discovery and Production of Documents
In pursuit of justice, the Appellate Tribunal can demand the discovery and production of necessary documents. This facilitates a comprehensive review of pertinent records.
Evidence on Affidavits
The tribunal is authorized to receive evidence presented in the form of affidavits. This method streamlines the process of collecting and considering evidence.
Requisitioning Public Records
Subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872 (1 of 1872), the Appellate Tribunal can requisition public records or documents from any office. This ensures access to vital information while adhering to legal regulations.
Issuing Commissions
To gather information effectively, the tribunal can issue commissions for the examination of witnesses or documents. This allows for a thorough and impartial investigation.
Representation Dismissal and Ex Parte Decisions
The Appellate Tribunal holds the authority to dismiss a representation for default or decide it ex parte. This ensures that due process is followed, even in the absence of one party.
Setting Aside Orders
Additionally, the tribunal has the power to set aside any order of dismissal of a representation for default or any order passed by it ex parte. This provision allows for a reconsideration of decisions in certain circumstances.
Prescribed Matters
The powers of the Appellate Tribunal also extend to any other matter that may be prescribed. This flexibility ensures that the tribunal can address unforeseen issues that may arise in the course of its functions.
Section 111(3)
Any order made by the Appellate Tribunal may be enforced by it in the same manner as if it were a decree made by a court in a suit pending therein, and it shall be lawful for the Appellate Tribunal to send for execution of its orders to the court within the local limits of whose jurisdiction,—
- (a) in the case of an order against a company, the registered office of the company is situated; or
- (b) in the case of an order against any other person, the person concerned voluntarily resides or carries on business or personally works for gain.
In legal matters, when the Appellate Tribunal issues an order, it holds the power to enforce it just like a court decree in an ongoing lawsuit. The process of enforcement is crucial for ensuring that the decisions of the Appellate Tribunal are effectively carried out.
Execution within Local Jurisdiction
To implement its orders, the Appellate Tribunal can request the court within a specific geographical area. The choice of jurisdiction depends on the nature of the entity or individual against whom the order is directed.
Order Against a Company
If the order pertains to a company, the Appellate Tribunal has the authority to enforce it in the jurisdiction where the company's registered office is located. This ensures a targeted and efficient execution of the tribunal's decision.
Order Against an Individual or Other Entity
In cases where the order is directed at an individual or entity other than a company, the Appellate Tribunal can seek enforcement within the jurisdiction where the concerned person voluntarily resides, conducts business, or personally engages in gainful activities. This approach ensures that the order is executed in a location closely associated with the individual or entity in question.
By outlining these enforcement procedures in Section 111(3), the legal system aims to streamline the execution of Appellate Tribunal orders and maintain the integrity of the decision-making process.
Section 111(4)
All proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193 and 228, and for the purposes of section 196 of the Indian Penal Code (45 of 1860), and the Appellate Tribunal shall be deemed to be civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).
In the legal realm, Section 111(4) plays a pivotal role in shaping the nature of proceedings before the Appellate Tribunal. These proceedings are accorded the status of judicial proceedings, falling under the purview of sections 193 and 228.
Judicial Character
The proceedings before the Appellate Tribunal are imbued with a judicial character, signifying their significance and adherence to established legal norms. This designation holds importance, providing a framework for the conduct and treatment of cases within this legal context.
Application of Penal Code
For the purpose of the Indian Penal Code (45 of 1860), particularly under section 196, the activities and decisions of the Appellate Tribunal are intricately woven into the fabric of legal proceedings. This inclusion ensures that any offenses or legal implications are appropriately addressed under the provisions of the Penal Code.
Civil Court Status
In a noteworthy delineation, the Appellate Tribunal is bestowed with the recognition of a civil court concerning section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974). This status elevates its standing, aligning it with the requisites and responsibilities typically associated with civil courts in the legal landscape.