Section 113 - Orders of Appellate Tribunal.

Appellate Tribunal powers to confirm, modify or remit orders with procedural safeguards and time bound disposal.

The Appellate Tribunal may confirm, modify or annul appealed orders or remit cases for fresh adjudication, after giving parties an opportunity of being heard, and must send copies of its orders to the relevant authorities, the appellant and the tax commissioner. It may grant adjournments (not exceeding three per party), and may amend its own orders to correct apparent errors within a limited period, provided any amendment increasing liability or reducing refund or input tax credit follows opportunity of hearing. The Tribunal should, as far as possible, decide appeals within one year and its orders are final and binding except as otherwise provided.