Section 113 - Orders of Appellate Tribunal

Appellate Tribunal powers: confirm, modify, remit or amend orders with procedural safeguards and finality for appeals.

The Appellate Tribunal may, after hearing the parties, confirm, modify, annul or remit the impugned order for fresh adjudication with directions and additional evidence if necessary; grant adjournments for sufficient cause with recorded reasons subject to statutory limits; amend its orders to rectify apparent errors within a specified period, subject to hearing when amendments increase liability or reduce refund or input tax credit; endeavour to decide appeals within a set timeframe; transmit copies of its orders to authorities and parties; and its orders are final and binding save as otherwise provided.