THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
APPEALS AND REVISION
Section 111:
Procedure
before Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
.
(1) The Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
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 the rules made thereunder,
the Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
shall have power to regulate its own procedure.
(2)
The Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
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:—
(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, 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
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
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
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
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
2(17)
“business” includes––
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);
(c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction;
(d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business;
(e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members;
(f) admission, for a consideration, of persons to any premises;
(g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation;
(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and
(i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
or personally
works for gain.
(4) All proceedings before the Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
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 Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
shall be deemed to be civil court for the purposes of
section 195 and Chapter
XXVI of the Code of Criminal Procedure, 1973.