Amended and updated notes on section 113 of CGST Act, 2017. Detail discussion on provisions and rules related to orders of Appellate Tribunal.
Chapter XVIII (Sections 107–121) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to appeals and revision. Section 113 of CGST 2017 provides for orders of Appellate Tribunal.
Recently, we have discussed in detail section 112 (Appeals to Appellate Tribunal) of CGST Act 2017. Today, we learn the provisions of section 113 of Central GST Act 2017.
Section 113 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 113 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVIII |
| Chapter Name | Appeals and Revision |
| Section No. | 113 |
| Section Name | Orders of Appellate Tribunal |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 113:
- Rule 113: Order of Appellate Authority or Appellate Tribunal
- FORM GST APL-04: Summary of the Demand after issue of Order by the Appellate Authority, Revisional Authority, Tribunal or Court
Section 113 of Central GST – Orders of Appellate Tribunal1
Section 113 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 113(1) of CGST Act
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) of CGST Act
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.
Section 113(3) of CGST Act
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) of CGST Act
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.
Section 113(5) of CGST Act
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) of CGST Act
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.
- Section 113 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. ↩︎