Section 113: Orders of Appellate Tribunal

Q: What does Section 113 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 113 CGST pertains to "Orders of Appellate Tribunal". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 113 of The Central Goods and Services Tax Act, 2017 (CGST) governs orders of Appellate Tribunal. As verified on 19 May 2026.

Q: Is Section 113 CGST still in force?

Yes, Section 113 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 113 CGST?

धारा 113 CGST is the Devanagari Hindi reference for Section 113 of the The Central Goods and Services Tax Act, 2017. Section 113 of The Central Goods and Services Tax Act, 2017 (CGST) governs orders of Appellate Tribunal. As verified on 19 May 2026.

Q: What is Dhara 113 CGST?

Dhara 113 CGST is the Roman Hindi reference for Section 113 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 113 of The Central Goods and Services Tax Act, 2017 (CGST) governs orders of Appellate Tribunal. As verified on 19 May 2026.

Q: How to cite Section 113 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 113, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 113 (India).

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(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.