Appellate Tribunal powers under GST include remand, error rectification, limited adjournments, and final binding orders. The Appellate Tribunal may, after hearing the parties, confirm, modify or annul the appealed order, or remit the matter for fresh adjudication with directions and additional evidence if necessary. It may grant adjournments for sufficient cause, not exceeding three times for a party, and may rectify errors apparent on the face of the record within three months, subject to hearing where the amendment would increase liability or reduce refund or input tax credit. Appeals should ordinarily be decided within one year, and the Tribunal's orders are final and binding subject to specified remedies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate Tribunal powers under GST include remand, error rectification, limited adjournments, and final binding orders.
The Appellate Tribunal may, after hearing the parties, confirm, modify or annul the appealed order, or remit the matter for fresh adjudication with directions and additional evidence if necessary. It may grant adjournments for sufficient cause, not exceeding three times for a party, and may rectify errors apparent on the face of the record within three months, subject to hearing where the amendment would increase liability or reduce refund or input tax credit. Appeals should ordinarily be decided within one year, and the Tribunal's orders are final and binding subject to specified remedies.
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