Section 113 - Orders of Appellate Tribunal of CGST ACT, 2017

                 113. (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 State tax
or the Commissioner of the Union territory 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 jurisdictional Commissioner or the Commissioner of
State tax or the Union territory 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

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