Bare ActsThe BIHAR GOODS AND SERVICES TAX ACT, 2017

Section 113

Orders of Appellate Tribunal

Amendment status not verified — confirm the current text below against the official source.

Orders of Appellate Tribunal.— (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 – The BIHAR GOODS AND SERVICES TAX ACT, 2017 | DailyLaw.ai