APPEALS AND REVISION
107. Appeals to Appellate Authority
(1) Any person aggrieved by any decision or order passed under
this Act or the Central Goods and Services Tax Act by an adjudicating authority
may appeal to such Appellate Authority as may be prescribed within three
months from the date on which the said decision or order is communicated
to such person.
(2) The Commissioner may, on his own motion, or upon request from
the Commissioner of central tax, call for and examine the record of any
proceeding in which an adjudicating authority has passed any decision or
order under this Act or the Central Goods and Services Tax Act, for the
purpose of satisfying himself as to the legality or propriety of the said decision
or order and may, by order, direct any officer subordinate to him to apply to
the Appellate Authority within six months from the date of communication
of the said decision or order for the determination of such points arising out
of the said decision or order as may be specified by the Commissioner in his
order.
(3) Where, in pursuance of an order under sub-section (2), the authorised
officer makes an application to the Appellate Authority, such application
shall be dealt with by the Appellate Authority as if it were an appeal made
against the decision or order of the adjudicating authority and such authorised
officer were an appellant and the provisions of this Act relating to appeals
shall apply to such application.
(4) The Appellate Authority may, if he is satisfied that the appellant
was prevented by sufficient cause from presenting the appeal within the
aforesaid period of three months or six months, as the case may be, allow it
to be presented within a further period of one month.
(5) Every appeal under this section shall be in such form and shall be
verified in such manner as may be prescribed.
(6) No appeal shall be filed under sub-section (1), unless the appellant
has paid–
(a) in full, such part of the amount of tax, interest, fine, fee and
penalty arising from the impugned order, as is admitted by him ; and
(b) a sum equal to ten per cent. of the remaining amount of tax in
dispute arising from the said order, in relation to which the appeal has
been filed.
(7) Where the appellant has paid the amount under sub-section (6), the
recovery proceedings for the balance amount shall be deemed to be stayed.
(8) The Appellate Authority shall give an opportunity to the appellant
of being heard.
(9) The Appellate Authority 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 :
Provided that no such adjournment shall be granted more than three
times to a party during hearing of the appeal.
(10) The Appellate Authority may, at the time of hearing of an appeal,
allow an appellant to add any ground of appeal not specified in the grounds
of appeal, if it is satisfied that the omission of that ground from the grounds
of appeal was not wilful or unreasonable.
(11) The Appellate Authority shall, after making such further inquiry
as may be necessary, pass such order, as it thinks just and proper, confirming,
modifying or annulling the decision or order appealed against but shall not
refer the case back to the adjudicating authority that passed the said decision
or order :
Provided that an order enhancing any fee or penalty or fine in lieu of
confiscation or confiscating goods of greater value or reducing the amount of
refund or input tax credit shall not be passed unless the appellant has been
given a reasonable opportunity of showing cause against the proposed order :
Provided further that where the Appellate Authority is of the opinion
that any tax has not been paid 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 73 or section
74.
(12) The order of the Appellate Authority disposing of the appeal shall
be in writing and shall state the points for determination, the decision thereon
and the reasons for such decision.
(13) The Appellate Authority shall, where it is possible to do so, hear
and decide every appeal within a period of one year from the date on which
it is filed :
Provided that where the issuance of order is stayed by an order of a
court or Tribunal, the period of such stay shall be excluded in computing the
period of one year.
(14) On disposal of the appeal, the Appellate Authority 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 Appellate Authority shall also be
sent to the Commissioner or the authority designated by him in this behalf
and the jurisdictional Commissioner of Central tax or an authority designated
by him in this behalf.
(16) Every order passed under this section shall, subject to the provisions
of section 108 or section 113 or section 117 or section 118 be final and binding
on the parties.
108. Powers of Revisional Authority.
(1) Subject to the provisions of section 121 and any rules made
thereunder, the Revisional Authority may, on his own motion, or upon
information received by him or on request from the Commissioner of central
tax, call for and examine the record of any proceedings, and if he considers
that any decision or order passed under this Act or under the Central Goods
and Services Tax Act by any officer subordinate to him is erroneous in so far
as it is prejudicial to the interest of revenue and is illegal or improper or has
not taken into account certain material facts, whether available at the time
of issuance of the said order or not or in consequence of an observation by the
Comptroller and Auditor General of India, he may, if necessary, stay the
operation of such decision or order for such period as he deems fit and after
giving the person concerned an opportunity of being heard and after making
such further inquiry as may be necessary, pass such order, as he thinks just
and proper, including enhancing or modifying or annulling the said decision
or order.
(2) The Revisional Authority shall not exercise any power under subsection
(1), if––
(a) the order has been subject to an appeal under section 107 or
section 112 or section 117 or section 118 ; or
(b) the period specified under sub-section (2) of section 107 has not
yet expired or more than three years have expired after the passing of
the decision or order sought to be revised ; or
(c) the order has already been taken for revision under this section
at an earlier stage ; or
(d) the order has been passed in exercise of the powers under subsection
(1) :
Provided that the Revisional Authority may pass an order under subsection(1) on any point which has not been raised and decided in an appeal
referred to in clause (a) of sub-section (2), before the expiry of a period of one
year from the date of the order in such appeal or before the expiry of a period
of three years referred to in clause (b) of that sub-section, whichever is later.
(3) Every order passed in revision under sub-section (1) shall, subject to
the provisions of section 113 or section 117 or section 118, be final and binding
on the parties.
(4) If the said decision or order involves an issue on which the Appellate
Tribunal or the High Court has given its decision in some other proceedings
and an appeal to the High Court or the Supreme Court against such decision
of the Appellate Tribunal or the High Court is pending, the period spent
between the date of the decision of the Appellate Tribunal and the date of
the decision of the High Court or the date of the decision of the High Court
and the date of the decision of the Supreme Court shall be excluded in
computing the period of limitation referred to in clause (b) of sub-section (2)
where proceedings for revision have been initiated by way of issue of a notice
under this section.
(5) Where the issuance of an order under sub-section (1) is stayed by
the order of a court or Appellate Tribunal, the period of such stay shall be
excluded in computing the period of limitation referred to in clause (b) of
sub-section (2).
(6) For the purposes of this section, the term,––
(i) “record” shall include all records relating to any proceedings
under this Act available at the time of examination by the Revisional
Authority ;
(ii) “decision” shall include intimation given by any officer lower in
rank than the Revisional Authority.
109. Appellate Tribunal and Benches thereof
(1) Subject to the provisions of this Chapter, the Goods and
Services Tax Tribunal constituted under the Central Goods and Services
Tax Act shall be the Appellate Tribunal for hearing appeals against the orders
passed by the Appellate Authority or the Revisional Authority under this Act.
(2) The constitution and jurisdiction of the State Bench and the Area
Benches located in the State shall be in accordance with the provisions of
section 109 of the Central Goods and Services Tax Act or the rules made
thereunder.
110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
The qualifications, appointment, salary and allowances, terms of
office, resignation and removal of the President and Members of the State
Bench and Area Benches shall be in accordance with the provisions of section
110 of the Central Goods and Services Tax Act.
111. Procedure before Appellate Tribunal
(1) 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 (5 of 1908), but shall be guided by the principles of natural justice and subject to the other provisions of this Act
and the rules made thereunder, the Appellate Tribunal shall have power to
regulate its own procedure.
(2) 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(5 of 1908), while trying a suit in respect of the
following matters, namely :—
(a) summoning and enforcing the attendance of any person and
examining him on oath ;
(b) requiring the discovery and production of documents ;
(c) receiving evidence on affidavits ;
(d) subject to the provisions of sections 123 and 124 of the Indian
Evidence Act, 1872(1 of 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 it ex-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 matter which 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 the 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(45 of1860), and the Appellate Tribunal shall be deemed to be civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).
112. Appeals to Appellate Tribunal.
(1) Any person aggrieved by an order passed against him under
section 107 or section 108 of this Act or the Central Goods and Services Tax
Act may appeal to the 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.
(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 fifty thousand rupees.
(3) The Commissioner may, on his own motion, or upon request from
the Commissioner of central tax, call for and examine the record of any order
passed by the Appellate 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 Appellate Tribunal
within 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 may be specified
by the Commissioner in his order.
(4) Where in pursuance of an order under sub-section (3) the authorised
officer makes 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 sub-section (1) of
section 108 and the provisions of this Act shall apply to such application, as
they apply in relation to appeals filed 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 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 that there
was sufficient cause for not presenting it within that period.
(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 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 stayed
till 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. 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.
(2) The Appellate Tribunal 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 :
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 party to 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 jurisdictional 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.
114. Financial and administrative powers of State President
The State President shall exercise such financial and administrative
powers over the State Bench and Area Benches of the Appellate Tribunal in
a State, as may be prescribed :
Provided that the State President shall have the authority to delegate
such of his financial and administrative powers as he may think fit to any
other Member or any officer of the State Bench or Area Benches, subject to
the condition that such Member or officer shall, while exercising such
delegated powers, continue to act under the direction, control and supervision
of the State President.
115. Interest on refund of amount paid for admission of appeal
Where an amount paid by the appellant under sub-section (6) of
section 107 or sub-section (8) of section 112 is required to be refunded
consequent to any order of the Appellate Authority or of the Appellate
Tribunal, interest at the rate specified under section 56 shall be payable in
respect of such refund from the date of payment of the amount till the date of
refund of such amount.
116. Appearance by authorised representative
(1) Any person who is entitled or required to appear before an
officer appointed under this Act, or the Appellate Authority or the Appellate
Tribunal in connection with any proceedings under this Act, may, otherwise
than when required under this Act to appear personally for examination on
oath or affirmation, subject to the other provisions of this section, appear by
an authorised representative.
(2) For the purposes of this Act, the expression “authorised representative”
shall mean a person authorised by the person referred to in sub-section (1) to
appear on his behalf, being —
(a) his relative or regular employee ; or
(b) an advocate who is entitled to practice in any court in India, and
who has not been debarred from practicing before any court in India ; or
(c) any chartered accountant, a cost accountant or a company
secretary, who holds a certificate of practice and who has not been
debarred from practice ; or
(d) a retired officer of the Commercial Tax Department of any State
Government or Union territory or of the Board who, during his service
under the Government, had worked in a post not below the rank than
that of a Group-B Gazetted officer for a period of not less than two years :
Provided that such officer shall not be entitled to appear before any
proceedings under this Act for a period of one year from the date of his
retirement or resignation ; or
(e) any person who has been authorised to act as a goods and services
tax practitioner on behalf of the concerned registered person.
(3) No person, —
(a) who has been dismissed or removed from Government service ;
or
(b) who is convicted of an offence connected with any proceedings
under this Act, the Central Goods and Services Tax Act, the Integrated
Goods and Services Tax Act or the Union Territory Goods and Services
Tax Act, or under the existing law or under any of the Acts passed by a
State Legislature dealing with the imposition of taxes on sale of goods
or supply of goods or services or both ; or
(c) who is found guilty of misconduct by the prescribed authority ;
(d) who has been adjudged as an insolvent,
shall be qualified to represent any person under sub-section (1)––
(i) for all times in case of persons referred to in clauses (a), (b) and
(c) ; and
(ii) for the period during which the insolvency continues in the case
of a person referred to in clause (d).
(4) Any person who has been disqualified under the provisions of the
Central Goods and Services Tax Act or the Goods and Services Tax Act of
any other State or the Union Territory Goods and Services Tax Act shall be
deemed to be disqualified under this Act.
117. Appeal to High Court
(1) Any person aggrieved by any order passed by the State Bench
or Area Benches of the Appellate Tribunal may file an appeal to the High
Court and the High Court may admit such appeal, if it is satisfied that the
case involves a substantial question of law.
(2) An appeal under sub-section (1) shall be filed within a period of one
hundred and eighty days from the date on which the order appealed against
is received by the aggrieved person and it shall be in such form, verified in
such manners may be prescribed :
Provided that the High Court may entertain an appeal after the expiry
of the said period if it is satisfied that there was sufficient cause for not filing
it within such period.
(3) Where the High Court is satisfied that a substantial question of law
is involved in any case, it shall formulate that question and the appeal shall
be heard only on the question so formulated, and the respondents shall, at
the hearing of the appeal, be allowed to argue that the case does not involve
such question :
Provided that nothing in this sub-section shall be deemed to take away
or abridge the power of the court to hear, for reasons to be recorded, the
appeal on any other substantial question of law not formulated by it, if it is
satisfied that the case involves such question.
(4) The High Court shall decide the question of law so formulated and
deliver such judgment thereon containing the grounds on which such decision
is founded and may award such cost as it deems fit.
(5) The High Court may determine any issue which–
(a) has not been determined by the State Bench or Area Benches ;
or
(b) has been wrongly determined by the State Bench or Area
Benches, by reason of a decision on such question of law as herein referred
to in sub-section (3).
(6) Where an appeal has been filed before the High Court, it shall be
heard by a Bench of not less than two Judges of the High Court, and shall be
decided in accordance with the opinion of such Judges or of the majority, if
any, of such Judges.
(7) Where there is no such majority, the Judges shall state the point of
law upon which they differ and the case shall, then, be heard upon that point
only, by one or more of the other Judges of the High Court and such point
shall be decided according to the opinion of the majority of the Judges who
have heard the case including those who first heard it.
(8) Where the High Court delivers a judgment in an appeal filed before
it under this section, effect shall be given to such judgment by either side on
the basis of a certified copy of the judgment.
(9) Save as otherwise provided in this Act, the provisions of the Code of
Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as
may be, apply in the case of appeals under this section.
118. Appeal to Supreme Court
(1) An appeal shall lie to the Supreme Court-
(a) from any order passed by the National Bench or Regional Benches
of the Appellate Tribunal ; or
(b) from any judgment or order passed by the High Court in an appeal
made under section 117 in any case which, on its own motion or on an
application made by or on behalf of the party aggrieved, immediately
after passing of the judgment or order, the High Court certifies to be a
fit one for appeal to the Supreme Court.
(2) The provisions of the Code of Civil Procedure, 1908(5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under this section as they apply in the case of appeals from decrees of a High Court.
(3) Where the judgment of the High Court is varied or reversed in the
appeal, effect shall be given to the order of the Supreme Court in the manner
provided in section 117 in the case of a judgment of the High Court.
119. Sums due to be paid not with-standing appeal, etc
Notwithstanding that an appeal has been preferred to the High
Court or the Supreme Court, sums due to the Government as a result of an
order passed by the National or Regional Benches of the Appellate Tribunal
under sub-section (1) of section 113 or an order passed by the State Bench or
Area Benches of the Appellate Tribunal under sub-section (1) of section 113
or an order passed by the High Court under section 117, as the case may be,
shall be payable in accordance with the order so passed.
120. Appeal not to be filed in certain cases
(1) The Commissioner may, on the recommendations of the Council,
from time to time, issue orders or instructions or directions fixing such
monetary limits, as he may deem fit, for the purposes of regulating the filing
of appeal or application by the officer of the State tax under the provisions of
this Chapter.
(2) Where, in pursuance of the orders or instructions or directions issued
under sub-section (1), the officer of the State tax has not filed an appeal or
application against any decision or order passed under the provisions of this
Act, it shall not preclude such officer of the State tax from filing appeal or
application in any other case involving the same or similar issues or questions
of law.
(3) Notwithstanding the fact that no appeal or application has been filed
by the officer of the State tax pursuant to the orders or instructions or
directions issued under sub-section (1), no person, being a party in appeal or
application shall contend that the officer of the State tax has acquiesced in
the decision on the disputed issue by not filing an appeal or application.
(4) The Appellate Tribunal or court hearing such appeal or application
shall have regard to the circumstances under which appeal or application
was not filed by the officer of the State tax in pursuance of the orders or
instructions or directions issued under sub-section (1).
121. Non -appealable decisions and orders
Notwithstanding anything to the contrary in any provisions of
this Act, no appeal shall lie against any decision taken or order passed by an
officer of State tax if such decision taken or order passed relates to any one
or more of the following matters, namely :–
(a) an order of the Commissioner or other authority empowered to
direct transfer of proceedings from one officer to another officer ; or
(b) an order pertaining to the seizure or retention of books of account,
register and other documents ; or
(c) an order sanctioning prosecution under this Act ; or
(d) an order passed under section 80.
