ORDER OF APPELLATE AUTHORITY

Appellate Authority orders confirm, modify or annul appeals subject to show cause, speaking order and communication requirements.

The Appellate Authority may confirm, modify or annul an appealed order but cannot remand it. It must give a reasonable opportunity to show cause before enhancing penalties, confiscating higher-value goods, or reducing refunds or input tax credit. If tax is found unpaid, short-paid, or erroneously refunded, a notice to show cause is required and orders must be passed within the statutory recovery time-limits. Orders must be speaking and in writing, communicated to parties and authorities, and accompanied by a summary in FORM GST APL-04; such orders are final and binding subject to specified provisions.