Appellate Tribunal powers to confirm, modify, annul or remit orders and to amend for apparent errors while ensuring finality. The Appellate Tribunal may, after hearing parties, confirm, modify, annul or remit decisions for fresh adjudication and direct additional evidence; grant adjournments for sufficient cause subject to a limit on the number of adjournments per party; amend its orders to correct apparent errors within a limited time provided that any amendment increasing liability or reducing refund or input tax credit follows an opportunity to be heard; decide appeals within a one year target and furnish copies of orders to the relevant authorities, with Tribunal orders being final and binding except as elsewhere provided.
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 to confirm, modify, annul or remit orders and to amend for apparent errors while ensuring finality.
The Appellate Tribunal may, after hearing parties, confirm, modify, annul or remit decisions for fresh adjudication and direct additional evidence; grant adjournments for sufficient cause subject to a limit on the number of adjournments per party; amend its orders to correct apparent errors within a limited time provided that any amendment increasing liability or reducing refund or input tax credit follows an opportunity to be heard; decide appeals within a one year target and furnish copies of orders to the relevant authorities, with Tribunal orders being final and binding except as elsewhere provided.
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