Section 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 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 1three 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 State tax or Commissioner of Union territory
tax, call for and examine the record of any order passed by the Appellate
Authority 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 2six 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 section 107, arising from the said order, 3[subject to a maximum of fifty
crore rupees] , 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.
