GST Jamku AIOrders of Appellate Tribunal.
Section 113(1)
The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the Appellate Authority, or the Revisional Authority or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision after taking additional evidence, if necessary.
Section 113(2)
The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.
Orders of the Appellate Tribunal
The Appellate Tribunal has the authority to make decisions on appeals under Section 113(1) of the law. This involves providing the concerned parties with an opportunity to present their arguments. After considering the arguments, the Tribunal can either confirm, modify, or annul the decision or order being appealed. Alternatively, it may send the case back to the Appellate Authority, Revisional Authority, or the original adjudicating authority. In such cases, the Appellate Tribunal provides specific directions for a fresh adjudication or decision, which may include taking additional evidence if necessary.
Granting Time and Adjournment
Under Section 113(2), the Appellate Tribunal has the discretion to grant time to the parties involved during the appeal hearing. This can happen at any stage of the hearing if sufficient cause is shown. The Tribunal can also adjourn the hearing and must record the reasons in writing. However, it's important to note that such adjournments are subject to a limitation – no more than three adjournments can be granted to a party during the appeal hearing.
These provisions outline the powers and procedures of the Appellate Tribunal in dealing with appeals, ensuring a fair and efficient process for all parties involved.
Section 113(3)
The Appellate Tribunal may amend any order passed by it under sub-section (1) so as to rectify any error apparent on the face of the record, if such error is noticed by it on its own accord, or is brought to its notice by the Commissioner or the Commissioner of State tax or the Commissioner of the Union territory tax or the other party to the appeal within a period of three months from the date of the order:
Provided that no amendment which has the effect of enhancing an assessment or reducing a refund or input tax credit or otherwise increasing the liability of the other party, shall be made under this sub-section, unless the party has been given an opportunity of being heard.
Section 113(4)
The Appellate Tribunal shall, as far as possible, hear and decide every appeal within a period of one year from the date on which it is filed.
Orders of Appellate Tribunal
The Appellate Tribunal has the authority to modify any order it issues under sub-section (1) through Section 113(3). This modification aims to correct any glaring errors on the record. The tribunal can identify such errors on its own or address those brought to its attention by the Commissioner, Commissioner of State tax, Commissioner of Union territory tax, or the other party involved. However, this correction must take place within three months from the date of the original order.
Opportunity to be Heard
It's essential to note that the Appellate Tribunal cannot make amendments that result in increasing the assessment, decreasing a refund or input tax credit, or otherwise raising the other party's liability. This restriction is in place unless the affected party has been given an opportunity to present their perspective.
Timeframe for Appeals
Section 113(4) outlines that the Appellate Tribunal aims to hear and resolve every appeal within a reasonable timeframe. The goal is to conclude the process within one year from the date of filing.
This commitment to efficiency emphasizes the tribunal's dedication to timely and fair decision-making. This provision ensures that the appeals process is not unnecessarily prolonged, contributing to a more streamlined and effective judicial system.
Section 113(5)
The Appellate Tribunal shall send a copy of every order passed under this section to the Appellate Authority or the Revisional Authority, or the original adjudicating authority, as the case may be, the appellant and the jurisdictional Commissioner or the Commissioner of State tax or the Union territory tax.
Section 113(6)
Save as provided in section 117 or section 118, orders passed by the Appellate Tribunal on an appeal shall be final and binding on the parties.
Orders of Appellate Tribunal
The Appellate Tribunal plays a crucial role in making decisions, and it follows a specific procedure outlined in different sections. One such section is Section 113(5), which mandates that every order made under this section must be shared with various authorities and individuals.
Sharing Orders
When the Appellate Tribunal issues an order under Section 113(5), it is required to send copies to different entities. These include the Appellate Authority, the Revisional Authority, or the original adjudicating authority, depending on the case. Additionally, the appellant, as well as the jurisdictional Commissioner or the Commissioner of State tax or the Union territory tax, should receive copies of the order.
Finality of Tribunal Orders
Section 113(6) establishes the finality of orders made by the Appellate Tribunal in the context of an appeal. It states that, barring specific conditions outlined in section 117 or section 118, the decisions of the Appellate Tribunal on an appeal are considered conclusive. These orders hold binding authority on all parties involved.
In summary, these sections define the procedures and implications of orders issued by the Appellate Tribunal, ensuring that the relevant authorities and individuals are informed, and emphasizing the conclusive nature of the Tribunal's decisions on appeals.