Amendment status not verified — confirm the current text below against the official source.
The qualifications, appointments, salary and allowances, terms of office, resignation and remov of the President and President and Members of Members of the State Bench andArea Benches shall be in Appellate accordance with the provisions of section 110 of the Tribunal, their qualification Central Goods andServices TaxAct. appointment, conditions of services, etc. 111.(1) 5 of 1908 (2) 5 of 1908 The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in the Code of Civil Procedure, 1908, but shall be guided by the principles of natural justice and subject to the other provisions of this Act and rules made thereunder, the Appellate Tribunal shall have power to regulate its own procedure. Procedure before Appellate Tribunal. The Appellate Tribunal shall, for the purposes of discharging its functions under this Act, have the same powers as are vested in a civil court under the code of Civil Procedure, 1908, while trying a suit in respect of the following matters, namely:- 491 (a) summoning and enforcing the attendance of any person and examining him on oath; (b) requiringthe discovery and production of documents; (c) receiving evidence on affidavits; (d) subject to the provisions of section 123 and 124 of the Indian Evidence Act, 1872, requisitioning any public record or document or a copy of such record or document from any office; (e) issuing commissions for the examination of witnesses or documents; (f) dismissing a representation for default or deciding itex parte; (g) setting aside any order of dismissal of any representation for default or any order passed by it ex parte; and (h) any other matterwhich may be prescribed. (3) Any order made by the Appellate Tribunal may be enforced by it in the same manner as if it were a decree made by a court in a suit pending therein, and it shall be lawful for the Appellate Tribunal to send for execution of its orders to the court within the local limits of whose jurisdiction,- (a) in the case of an order against a company, the registered office of the company is situated; or (b) in case of an order against any other person, the person concerned voluntarily resides or carries on business or personally works for gain. (4) All proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193 and 228, and for the purposes of section 196 of the Indian Penal Code, and the 45 of 1860 Appellate Tribunal shall be deemed to be civil court for the purposes of 2 of 1974 section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973. 112.(1) Any person aggrieved by an order passed against him under Section 107 or section 108 of this Act or the Central Appeals to Goods and Services Tax Act may appeal to the Appellate Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. 492 (2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fiftythousand rupees. (3) The Commissioner may, on his own motion or upon request from the commissionerof central tax call for and examine the record of any order passed by the Apellate authority or the Revisional authority under this act or under the central Goods and Services Tax act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appeillate Tribunal witin six months from the date on which the said order has been passed for determination of such points arising out of the said order as maybe secified by the commissioner in his order. (4) Wherein pursuance of an order under sub-section (3) the authorised officer make an application to the Appellate Tribunal such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order under sub section (11) of section 107 or under section (1) of section 108 and the provisions of this Act shall apply to such application, as they apply in relation to appeals field under sub- section (1). (5) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty five days of the receipt of the notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the time specified in sub-section (1). (6) The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub-section (1), or permit the filing of a memorandum of cross-objections within forty five days after the expiry of the period referred to in sub-section (5), if it is satisfied thatthere was sufficient cause for not presenting it within that period. 493 (7) An appeal to the Appellate tribunal shall be in such form, verified in such manner and shall be accompanied by such fee, as may be prescribed. (8) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of the tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty per cent, of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of the section 107, arising from the said order, in relation to which the appeal has been filed. (9) Where the appellant has paid the amount as per sub-section (8), the recovery proceedings for the balance amount shall be deemed to be stayedtill the disposal of the appeal. (10) Every application made before the appellate Tribunal,- (a) in an appeal for rectification of error or for any other purpose; or (b) for restoration of an appeal or an application, shall be accompanied by such fees as may be prescribed. 113.(l) The appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it Orders of thinks fit, confirming, modifying or annulling the decision Appellate or order appealed against or may refer the case back to the Tribunal. 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. (2) The appellate Tribuni 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: 494 Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (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 central tax or the other partyto 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. (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. (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 Commissioner or the jurisdiction Commissioner of central tax. (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.