Amendment status not verified — confirm the current text below against the official source.
(t) (2) 254 of limitotion referred to in clouse (b) of sub-section (2) where proceedings for revision hove been initioted by woy of issue of o notice under this section. Where the issuonce of on order under sub-section (l ) is stoyed by the order ol o court or Appellote Tribunol, the period ol such stoy sholl be excluded in computing the period of limitotion referred to in clouse (b) of sub- section (2). For the purposes ofthis sedion, the term,-- (i) lecord" sholl include oll records reloting to ony proceedings under this Act ovoiloble ot the time of exominotion by the Revisionol Authority; (ii) "decision " sholl include intimotion given by ony oflicer lower in ronkthon the RevisionolAuthority. Subiect to the provisions ofthis Choptet; the Goods ond Seruices Tox Tribunol constituted under the Central Goods ond Services Tox Act sholl be the Appellote Tribunol for heoring oppeols ogoinstthe orders possed by the Appellote Authority or the Revisionol Authotity under this Act. The constitution ond jurisdiction of the Stote Bench ond the Areo Benches locoted in the Stote sholl be in occordance with the provisions of section 109 of the Centrol Goods ond Seruices Tox Act or the rules mode thereun- der. Appellate Tribunol ond Benches thereof. 255 I10. The quolificotions, oppointnent, solory ond ollowonces, terms of office, resig notion ond removol of the President ond Members of the Stote Bench and Area Benches sholl be in occordonce with the provisions of section I l0 of the Central Goods and Services Tox Act. I1l. (l) TheAppellote Tribunol sholl not, while disposing ol ony procee- dings before it or on oppeol before it, be bound bythe proce. dure loid down in the Code of Civil Procedure, 1908, but sholl be guided by the principles of noturoljustice ond subject to the other provisions of this Act ond the rules mode thereunder, the Appellote Tribunol sholl hove power to regulote its own procedure. (2) The Appellote Tribunol sholl, for the purposes of dischorging its functions underthisAct, hove the some powers os ore vested in o civil court underthe Code of Civil Procedure, 1908, while trying o suit in respect of the following mofters, nomely :- (o) summoning ond enforcing the ottendonce of ony person ond exomining him on ooth ; (b) requiring the discovery ond production of documents ; (c) receiving evidence on offidovits; (d) subjeato the provisions ol sections 123 ond 124 ofthe lndion Evidence Act, 1872, requisitioning ony public President ond Members of Appellote Tribunol, thet quolifi- cdtion, oppointment, condi-tions of seruice, etc. Procedure before Appellote Tribunol. 5ofl908 1 of 1872 5 of 1908. 256 record or document or o copy of such record or document from ony office ; (e) issuing commissions for the exominotion of witnesses or documents ; (f) dismissing o representotion for defoult or deciding it ex pofte ; (g) setting oside ony order of dismissol of ony represento- tion for defoult or ony order possed by it ex porte; ond (h) ony other motterwhich moy be prescribed. (3) Any order mode bytheAppellote Tribunol moy be enforced by it in the some monner os if it were o decree mode by o court in o suit pending therein, ond it sholl be lowful for the Appellote Tribunol to send for execution of its or- ders to the court within the locol limits of whose jurisdiction,- (o) in the cose of on order ogoinst o compony, the reg- istered office of the com- pony is situoted ; or (b) in the cose of on order ogoinst ony other person, fre person concerned volun- torily resides or corries on business or personolly works for goin. (4) All proceedings before the Appellote Tribunol sholl be deemed to be judicio I proceedings within the meoning of sections 193 ond 228, ond for the purposes of section 196 of 45 of 1860. 2of 1974. il2. (r) (2) (3) Appeols to Appellote Tribunol. 257 the lndion Penol Code, ond the Appellote Tribunol sholl be deemed to be civil court for the purposes of section 195 ond Chopter XXVI of the Code of Criminol Procedure, I 973. Any person oggrieved by on order possed ogoinst him under section 107 or section 108 of this Ad or the CentrolGoods ond Services Tox Act moy oppeol to the Appellote Tribunol ogoinst such order within three months from the dote on which the order sought to be oppeoled ogoinst is communicoted to the person preferring the oppeol. TheAppellote Tribunol moy, in its discretion, refuse to odmit ony such oppeol where the tox or input tox credit involved or the difference in tox or input tox credit involved or the omount of fine, fee or penolty determined by such order, does not exceed fifty thousond rupees. The Commissioner moy, on his own motion, or upon requestfrom the Commissioner of centrol tox. coll for ond exomine the record of ony order possed by the Appellote Authority or the Revisionol Authority under this Act or under the Centrol Goods ond Services Tox Act for the purpose of sotisfying himself os to the legolity or propriety o{ the soid order ond moy, by order, direct ony officer subordinote to him to opply to the Appellote Tribunol within six months from 258 the dote on which the soid order hos been possed for deter- minotion of such points orising out of the soid order os moy be specified by the Commissioner in his order. (4) Where in pursuonce of on order under sub-section (3) the outhorised oflicer mokes on opplicotion to the Appellote Tribunol, such opplicotion sholl be deolt with by the Appellote Tribunol os if it were on oppeol mode ogoinst the order under sub-section (l I ) of section 107 or under sub-section (l) of section 108 ond the provisions of this Act sholl opply to such opplicotion, os they opply in relotion to oppeols filed under sub-section (l ). (5) On receipt of notice thot on oppeol hos been preferred under this section, the porty ogoinst whom the oppeol hos been prefened moy, notwithstonding thot he moy not hove oppeoled ogoinst such order or ony port thereof, file, within forty-five doys of the receipt of notice, o memo- rondum of cro s s- objection s, verified in the prescribed monnel ogoinst ony port of the order oppeoled ogoinst ond such memorondum sholl be disposed of by theAppellote Tribunol, os if it were on oppeol presented within the time specified in sub- section ( I ). 259 (6) The Appellote Tribunol moy odmit on oppeol within three months ofter the expiry of the period referred to in sub-section (l ), or permit the flling of o memo- rondum o{ cross- obiectio n s within forty-five doys ofter the expiry ol the period referred to in sub-section (5), if it is sotisfied thot there wos sufficient couse for not presenting it within thot period. (7) An oppeol to the Appellote Tribunol sholl be in such form, verified in such monnerond sholl be occomponied by such fee, os moy be prescribed. (8) No oppeol sholl be filed under sub-section (l ), unless the oppellont hos poid- (o) in full, such port of the omount of tox, interest, fine, fee ond penolty orising from the impugned order, os is odmitted by him, ond (b) o sum equol to twenty per cent. of the remoining omount of tox in dispute, in oddition to the omount poid under sub-section (6) of the section 107, orising from the soid order, in relotion to which the oppeol hos been filed. (9) Where the oppellont hos poid the omount os per sub-section (8), the recovery proceedings for the bolonce omount sholl be deemed to be stoyed till the disposol of the oppeol. 260 (10) Every opplicotion mode before theAppellote Tribunol, - (o) in on oppeolfor rectilicotion of error or for ony other purpose; or (b) for restorotion of on oppeol or on opplicotion, sholl be occomponied by such fees os moy be prescribed. I13. (1) TheAppelloteTribunol moy, ofter giving the porties to the oppeol on opportunity of being heord, poss such orders thereon os it thinks fit, confirming, modifying or onnulling the decision or order oppeoled ogoinstor moy refer the cose bock to the Appellote Authority, or the Revisionol Authority or to the originol odjudicoting outhority, with such directions os it moy think fit, for o fresh odjudicotion or decision ofter toking odditionol evidence, if necessory (2) The Appellote Tribunol moy, if suflicient couse is shown, ot ony stoge of heoring of on oppeol, gront time to the porties or ony ofthem ond odjourn the heoring of the oppeol for reosons to be recorded in writing : Provided thot no such odjourn- ment sholl be gronted more thon three times to o porty during heoring of the oppeol. (3) The Appellote Tribunol moy omend ony order possed by it under sub-section (l ) so os to rectify ony enor opporent on the foce of the record, if such error is noticed by it on its own occord, Orders of Appellote Tribunol. 261 or is brought to its notice by the Commissioner or the Commi- ssioner ofcentroltox or the other porty to the oppeolwithin o period of three months from the dote of the order : Provided thot no omendment which hos the effect of enhoncing on ossessment or reducing o refund or input tox credit or otherwise increosing the liobility of the other porty, sholl be mode under this sub-section, unless the porty hos been given on opportunity ol being heord. (4) The Appellote Tribunol sholl, os for os possible, heor ond decide every oppeol within o period of one yeor Irom the dote on which it is filed. (5) TheAppelloteTribunol shollsend o copy of every order possed under this section to the Appellote Authority or the Revisionol Authority, or the ori- ginol odjudicoting outhority, os the cose moy be, the oppellont ond the Commissioner or the jurisdictionol Commissioner of centrol tox. (6) Sove os provided in section 117 or section 118, orders possed by the Appellote Tribunol on on oppeol sholl be finol ond binding on the porties. l14. The Stote President sholl exercise such finonciol ond odministrotive powers over the Stote Bench ond Area Benches of the Appellote Tribunol in o Stote, os moy be prescribed: Finonciol ond odmini- stotive powers of Stote President. 262 Provided thot the Stote President sholl hove the outhority to delegote such of his finonciol ond admini- strotive powers os he moy think fit to ony other Member or ony officer of the Stote Bench or Areo Benches, subjeci to the condition thot such Member or officer sholl, while exercising such delegated powers, continue to oct under the direction, control ond supervision of the Stote President. I15. Where on omount poid by the oppellont under subsection (6) of section 107 or sub-section (8) of section 1 l2 is required to be refunded consequent to ony order of the Appellote Authority or ol theAppellote Tribunol, interest ot the rote specified under section 56 sholl be poyoble in respect of such refund from the dote of poyment of the omount till the dote of refund of such omount.