THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
APPEALS AND REVISION
Section 112: Appeals to Appellate Tribunal. (Relevant Rules 110 to 112) (Relevant Updates)
*
(1) Any
person
aggrieved by an order passed against him under
section 107 or
section 108 of this Act or
the State Goods and Services Tax Act
or the
Union Territory 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[or the
date, as may be notified by the Government, on the recommendations of the
Council, for filing appeal before the Appellate Tribunal under this Act,
whichever is later.]
(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 State tax or Commissioner of Union territory tax, call for and
examine the record of any order passed by the Appellate Tribunal or the
Revisional Authority
under this Act or the State Goods and Services Tax Act or
the Union Territory 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
2[or the date, as
may be notified by the Government, on the recommendations of the Council, for
the purpose of filing application before the Appellate Tribunal under this Act,
whichever is later,]
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) 2[or
permit the filing of an application within three months after the expiry of the
period referred to in sub-section (3)], 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
3[ten per
cent.]
[helldodold[twenty per cent]helldod] of the remaining amount of tax in dispute,
in addition to the amount paid under sub-section (6) of
section 107, arising from
the said order, 1[subject
to a maximum of
3[twenty
crore rupees]
[helldodold[fifty crore rupees]helldod] 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.
1.Inserted Vide: Section 26 of CGST Amendment Act 2018 vide Notification No. 02/2019 – Central Tax (w.e.f. 01.02.2019)
2. Inserted Vide: Section 143 of Finance (No. 2) Act 2024 vide Notification No. 17/2024-Central Tax dt. 27.09.2024 (w.e.f. 01.11.2024)
3. Substituted Vide: Section 143 of Finance (No. 2) Act 2024 vide Notification No. 17/2024-Central Tax dt. 27.09.2024 (w.e.f. 01.11.2024)