Section 111 of GST Act: Procedure before Appellate Tribunal

Amended and updated notes on section 111 of CGST Act, 2017. Detail discussion on provisions and rules related to procedure before Appellate Tribunal.

Amended and updated notes on section 111 of CGST Act, 2017. Detail discussion on provisions and rules related to procedure before Appellate Tribunal.

Chapter XVIII (Sections 107121) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to appeals and revision. Section 111 of CGST 2017 provides for procedure before Appellate Tribunal.

Recently, we have discussed in detail section 110 (President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.) of CGST Act 2017. Today, we learn the provisions of section 111 of Central GST Act 2017.

Section 111 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 111 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XVIII
Chapter NameAppeals and Revision
Section No.111
Section NameProcedure before Appellate Tribunal
Updated 2024 EditionGST Law Book PDF

Relevant Rules and Forms for GST Section 111:

  • Rule 112: Production of additional evidence before the Appellate Authority or the Appellate Tribunal.

Section 111 of Central GST – Procedure before Appellate Tribunal1

Section 111 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 111(1) of CGST Act

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, 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.

Section 111(2) of CGST Act

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 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, 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(3) of CGST Act

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.

Section 111(4) of CGST Act

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, 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.

  1. Section 111 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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