Amendment status not verified — confirm the current text below against the official source.
(1) Any pmon?eved by any decision e>rorderpassed under this Aq:11,2:rJbe. Central Goods an4 Services Tax Act by an adjudicating authority may appeal to such Appellate?rity as may he presmhed within three months from the dateron whidr the' said decision or order is communicated to· such person: (2) The Commissioner may; 011 his own nfotion, ·or upon request'fromthe Commissioner of central.tax, call for and examine the record of any proceedmg,in which =d==? :::;:le?n?c!:Z?j?J:?: Tax Act. for the purpose of satisfyinghimself as to the legalityor.proprietyof the said.decisi()n or order and may, by 'drder, · direct any officer subordinate , to him to apply to ? Appellate. Authoritywithin six months ?the? of communication of-the said decision or order ..for the determination of such points arising out of the $aid decision or order.as may be specifiedby the Commissioner in his order. (3) Where, in pursuance of an or? under,.sub-section (2), the authorised officer makes an applicationto the Appellate Au.fh()rity,sucli• ..applicationsball .,!>e · dealt with by the.?? 4uth9rityas_if it.were ? appeal made against the decision or order of the adjudicating authority and such authorised oflicer·were an appellant and the provisions of this Act relatingto'appealsshall applyto such application. ' (4) 'lhe Appellater:l'\uthority May; if he is satisfied that the appellant was·· prevenredby''sufficient cause from ·pi'tsentmg the appeal•within· ·the aforesaid· period of three months or six months, othe casemafbe, allow it ,?],lepresentedwithin a further periodof one month. (5) Everyappealunder this secti.Qn shall be ,inauch form anc · sh.allbe verified in such manner as may he-prescribed (6) No appealshall be filed under sub-section (1), unless th, appellut has paid- (a) in full, such part of the a,mount,<>ft?, interestfin fee and'j,enalty arisingfrom th??p?ed'order;: is admitted byhim; arid · " · · ' Appealsto Anndlll Authority. - -r,..-. 111 (p) a sum equal to t.cm.A? cent. of the remaining amount of tax ..,.: flispute arising from the said order, i9-.relatio,.towhich the ?ppealhas been filed. (7) Where the appellant has 'paid .the amount under sub- section (6),. the recovery proceedings for the balance amount shall be ?¢..tq,h?\stt.yed. (8) The Appella? A\ltlltttiiy.??. give an opportunity to the appellant of being heard (9) The Appellate Authoritytnar,if sufficient cause is shown at any·stage ofheariWg.of'an?.granttill)e to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: PttMded that no, such adjournment shall be granted more than three times to a party dming,heari.ng of the appeal. · . (10) The Appellate Autbo?,JUY, at.the time of hearing of an appeal. allow all-appellant.tc> add any ground of appeal not specified .ill· the grounds Qf app? if it is satisfied 0 , .· that the omissi.o?.of that gro,??-4Jrom the grounds of , appeal was not willfµl or ?nal>le. . .. ,,, ,, (11) The Appellate Autho?shall,lifterlll? .? farther mquiry as may be.ne? ••pass.such order, as it thinks · just and proper •.. ?onfuln?g, modifying or annulling the decision or order a?ea against but shall not refer the case bade to .the adjudicating authority that passed the said decisi<>rt or order: · Provided that an?rderenhancing any fee or penalty or fine in lieu of ?nfiscat,ion or 5pnfiscmng? of greater value or reducing the amount _ofrefund or input tax creditshall not be passed unless the appelll:Qthasbeep pen a reasonable opportunity of showing. cause againstthe proposed order: Provided further that.where.?Appellate Authorityis of the opinion that any tax has no? b?enpaid or short-paid or erroneously refunded, or where input· tax credit has been wrongly availed. or utilised. no order requiring the appellant to pay such tax or input . . . . ' . . . tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73or sedia.ri74. 112 {12) The orderof tht'f1PPellatcAuthority disposing of the appeal shall be lii"itti? and shalh?ate the points for determination, the dedsfbn thereon and the reasons for ·such decisioh. {13) ·-·t-_?- . ·_ r :J';s·,1·t\.' ; :-· -_ .. -__ :; The AppellateAuthority'sliall where it is possible to do so, hear anddecid?ev?Q'?Pl'?w_!thina period of one year from the dare on wtifc:lrit IS filed: ·.•.. , ..... ·· Provided that W'herethe ?\ijlllC?.o,f order is stayedby an order ofa court pr '!'rib? :tJi,=perfud:of,sugi stay ? be exc1uaed in C91l1Putjngth? p#iod of one year. < (14) On disposal of the appeal, the AppellateAuthority shall communicate·the. order passed by it to the .appellant, respondent and:to the adjudicating authority. ?15) A copy of the order passed by the AppellateAuthority ·· shall also be sent to the Commissioner or the authority designated by'him iri this beHalf and the jurisdictional Commissioner of central·ta:x ·or an authoritydesignated by him in this behalf. . . 1os.· cf) ·-:, . " Eyecyorder passed,1J!i4erthis section shall,.subject to the provisi?. of ?011 lµB or section 113 or section 1?7or section 118be? ..and bindingo,11theparties. Subjectto the p?iri? ?f?mJJ2J and any rules made thereunder, the Provisional Authority may on his . own motion, or ??ff inf<>rmation received by him or on requestJioin,.??fommis5ior,i?r of ?tral tax. cal,\?u for and exain,.).Qe tli?J:?rd of any procee<lirigs..l)Ild (he -. ; ·· considers that .?y .q?qmon.oJ' Q{(\?i:,p? w,,derthis Act or under the Central Goo4san,(?,ervic?Tax.ActJ.>y any officer subordinate to him. is erroneous in so far as it iJ prejudicial to the int?i:?st <>fr?enu?imd ismegalor Impreper.or has not tak#J?,.Jn.to account. certain material ?, whether available at the· til:neof. ?µan?e of th.e sai.dorder or not Of in a)JlS?,quence of an ob??tion by, the, CompuyU? all<\,.f\\lrutpr,Gen? <>(Jpd? ..he may, ..if nc;cessai:y, stay ?e 9peration of such deQsion or order for ,sudl period as,bedeemJ,fit·and after giving the person cbncerned an opportunity of being heard ahd after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annullingthe said decision, or order. Powers of RevisiOI Authority. (2) Toe Revisional Authority shall not exercise any power under sub-section (1), if- 113 (a), .?e .order. has be?nsubif..Cf,, ? ,?an .. "pea,!.under ,section 107 or section! 12 tit"sectton 117 or section ·118;or · ··· '!·' ·· (\?) the pqiod. ?tjfi? un9? s?b-?!,i<>?,(2) of ?F?<?n. 101 hafiiotyetexp?d or mote ,ffi,iit;tee .·· years have expirepaftef1lJ:?P?ll!S of th?.,Qecision or order sought to ?:?d? 9r , .. (c) the order has alreadytbeen:??'fof?on under this section at an earlier stage; of·' ,:, · ' ' (cl),'the orderhas?? inextr?of the powers ,> under sub-section (11: ... ./ . . ' .;; ?-\l'f ?;'.';:·· .... . -? Provided• that '.flie Revwonal · Authorify4nay?nan· order under sub-section. (1) on any point which has nof'l,een flOsed and decided in an appdl· referred to ia:·? ..(a) ofsab-section (2), before the expiry ofa perit>G'ofone}'ftl' ftotn the datehfthe order insuchappealerbeforetheexpiry$J)dti8d?threeylmsrefe.tred to. in clause Cb)of that sub-section, wlii?et is laten,, ·'"' ,;., (3)t,,Bvery·Older·passed•inrevi$ion·:under.sulJ..sedion · i(l) ,: 1 shall, su1Jectto the provisions ofsedfon· t,J.,3-c,r?on 117 or sectio11·118"be·final and bitldmgonthepartie,s. f ,!qt :'} .\(>J,: 1\.;;".? '• · (4)··: Iftke?dec:;isionor.order mvolffl.1anissue on which ,. ·, · · the Appalate 'liibunal or the High Court has given its decision in'som.e o?r proceedingsandan appealto the High Court or the Supreme Court against such decision · of tbe,•AJ>pellate Tribunal or the High Court is pending. · the ·penod,sttentbetween the date of the decision of the Appellate''Iribunal.and.the dateof lhe: decision. of the HigWCourtor the date of thededst<W.tofthe HighCourt and the date of the decision"oftheSupremeCourtshall be • 11,; . txcluded in com.pt)ting the periocloflirnttaoon referred to ·in clause (b) of suh--secti<>n (!) whe,:e;? for revision have been initiat-1 by wa? 0,f? ofa,notice under this section. · " ) ·1 · (5) Where the issuatlce of an,order :under,??on (1) is stayed by,the order. of a ? <n1;?ate 1iibunal, ,i. the period,of such stay shall????.,in computing the period of limita'tion reforted to in :daU# (b) ofsub- sectio?(?). ., .,. '??: (6) For the.purpo$CSof.thissection,the ?:rDl,-;- (i) "record· shall include all rec'ords 'relating to any lcp? dlider this .A£t.>Miblbleat theJime of :·,,.,,aamtnation·bythe R? A\Jthority; 114 Procedure before Appellate'Iiibunal. President and QfAppellateTribunal., their qualification, · appointment. con · df service. etc. .1h!.1)';,?i?.''.'?4,??op,??s??1i' fuqµae intimation ?? ?yany officer lower in ran1c than the RevisioajifAuthority.