Amendment status not verified — confirm the current text below against the official source.
(I)' Any?n ?eved·by?order passt.d-?-him ?toAppellate under section 107 or section 108 ofthis Actor the Cmtral Tribunal.. Goods and Services Tax Act may appealto the Appellate Tribun,1-agahlst such order within.tht:ee mpnt}isfrom ,tqedate on w}licb,theorder sougbitobA? against is communicated to the person preferringthe.? (2) The ?e Tribunal ?y? in its discretlen,refusF_to admitanystachappealwlierethe tax or input,taxgedit involved or the difference in tax or input.,faxcredit involved or the amount offine,feeorpen?detennlned bysuch otder;cloesnot exceedfiftytho?rupees. · (3) The Commissioner may, on his own motion, or upon re??estfrom. the ,Co?_missionei:io,f ??tNJ·.?-? for 8=Ild examine tile record o(antoi;ci?pass?byt}if Appellate Authority or ..the Revis19?,,Mltpority ,¥D4er this Act or under the Central GooclsAndSeryifes Tax Act for the purpose of satisfying himselfas to the legality or:proptietyof the.aid orclerand may,by•, direct. any officersubordimiteu. him to. applylo:the>Appeliattf"( Tribunal within six months froin the dafe'.onwhich the said order has been passedfor determination of sdi:h pointsl;risingout of the ?d orde?? 111aybe spetjfiecl bfthetommissio:trer'in tiisordJ?.11 ?t>.6Ul ;_;; ..)' 1·, ,\J (4) Where in pursuance of an order under sub-section (3) the authorised officer· ·makes an .•apPlication tD the AppellilteTribunal. such;??cation shall be dealt with by the Appe?? ..Tri\,u,nal.? if it were an appeal made against the orderundersub?section.(11) of section .107 or under sub-section.(i,)'ofsection 1Q8 and t?epi;ovisions of this Act shall apply to such application, as'tb:eyapply in relation to appeals filed under sub-section (1). (5) On receipt of notice that an appeal has been p1eferred under this section, the party against whom the appeal has been prefared may, notwithstanding ?t,·.he may not have api:,ealed against such o.rderor any pa,t thereof, file, within . forty-five diys ()f the receipt 'of notice. a memorandum of aoss-dbjectfons. 'verified . in the prescribed manner, against any part of the orde?appealed against andrs?,?emorandum.? be.·dispo,edof by the AppelJ?e 'InbunaL asJf.it wer?.? appeal presented within tlie time specified in sub-?on (1). . - ? .. ' ..... ··, ;;:,.,: ·: ' .(6) The Appdla?,.,1\il>? may,?J?it ?.··appeal within three mo11tM?the expiry of the period referred to in sub-section (1 ),.or permit the filing of a .ineJnorandum.of cross-objections within forty-five days after the expiry of the period referred to in sub-sectio?(?), if it lssapsfied that there? .. dent.cause for n6fpresentingit within that period. ·· · · ? · · (7) An· appeal to· the · Appellate Tribunal shalt be in such form, verified?;inannefand shall beaccompanied by such fee, as·?ay be prescnbed, (8) No app?a1. shall? filedunder s?b-section O.t\inl?sthe appellant has gaid- · · (a) in ?1Uch,partof the amount of tax, interest, fine. fee an4?arisingfrom the µnpugnedorder. as is admitted by him. and : ·4)• }K,fff. a. L . (b) a sum eq?l,to twen..ty per cent. of the remaiqing amount or? µi dispute? in addition to the?ount paid uriC,er •.stil:,??dion .(6) . of the section . 107, arising from die ?a order, in relation to which the appeal has been filed. ' (9) Where the ?t has paid thei;am<>unt as per· sub- section (8), .?·?feovel'Y ?p ...for the·.?ce amount shall ?.??ed to be stayed till the disposal of the appeal (10) £very application ??fore. the App?? Trib1'A'1• - .. ,: :.1 ,)·.-., ... - .•. ,.,,-,-_,.,,__ ., ,118