Section 112 - Appeals to Appellate Tribunal

Appealing specified orders within three months: timelines, payment conditions, cross-objections, fees, delay condonation, and suo motu records

Any person aggrieved by specified orders may appeal to the Appellate Tribunal within three months; the Tribunal may refuse appeals where the tax/credit or penalty involved does not exceed fifty thousand rupees. The Commissioner may suo motu call records and direct filing before the Tribunal. The respondent may file cross-objections within forty-five days of notice. The Tribunal can condone delays for reasonable cause. Appeals must follow prescribed form and fee. No appeal is maintainable unless the appellant pays admitted amounts in full and ten percent of the disputed tax (capped at twenty crore rupees) or ten percent of penalty where no tax is demanded; recovery of the balance is stayed while the appeal proceeds.