Section 107. Appeals to Appellate Authority.-
(1) Any person aggrieved by any decision or order
passed under this Act or the State Goods and Services Tax Act or the Union
Territory 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 State tax or the Commissioner of Union
territory tax, call for and examine the record of any proceedings in which an
adjudicating authority has passed any decision or order 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 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, 1[subject to a maximum of
twenty-five crore rupees], in relation to which the appeal has been filed.
2[Provided that no appeal shall be filed against an
order under sub-section (3) of section 129, unless a sum equal to twenty-five
per cent. of the penalty has been paid by the appellant.]
(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 jurisdictional Commissioner or the
authority designated by him in this behalf and the jurisdictional Commissioner
of State tax or Commissioner of Union Territory 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.
