Orders of Appellate Tribunal [ Section 113 ]

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....the appellate authority or the Revisional authority or the original adjudicating authority. * From 22.09.2025 - The Appellate Tribunal shall, along with its order under section 113(1), issue, or cause to be issued, a summary of the order in FORM GST APL-04A clearly indicating the final amount of demand confirmed by the Appellate Tribunal. [ Rule 113(2) ] * Upto 21.09.2025 - The ....

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.... record in its own orders. * Rectification can occur: * Suo motu (on its own initiative), or * On an application by any of the following within three months of the order: * The Commissioner (Central, State, or UT), or * The other party to the appeal. * Proviso safeguard: * If the rectification increases the liability (e.g., higher tax, reduced refund/ITC), the affected party must be ....

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.... the appeal or application, shall be decided by the Appellate Tribunal within fifteen days of filing of such application. * Any fresh appeal or application, as the case may be, filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section 112(1)/(3), as the case may be. Fast track decision [ Section 113(4) ] * The Appellate Tribunal....