Section 83 - Orders of Appellate Tribunal

Appellate Tribunal powers to confirm, modify, refer back or amend orders, subject to procedural limits and safeguards.

The Appellate Tribunal may confirm, modify or annul appealed orders or refer cases back for fresh adjudication, including taking additional evidence. It may grant time and adjourn hearings, limited to no more than three adjournments per party during hearing. The Tribunal may amend its orders to rectify apparent mistakes within three months, but must give notice and an opportunity before making amendments that increase liability or reduce refunds or input tax credit. Appeals should be decided, where possible, within one year and copies of orders sent to relevant authorities; orders are final except as otherwise provided.