Chapter XVIII APPEALS AND REVISION

(1) Any pmon?eved by any decision e>rorder passed under this Aq:11,2:rJbe. Central Goods an4 Services Tax Act by an adjudicating authority may appeal to such Appellate?rity as may he presmhed within three months from the dateron whidr the' said decision or order is communicated to· such person: (2) The Commissioner may; 011 his own nfotion, ·or upon request'from the Commissioner of central.tax, call for and examine the record of any proceedmg ,in which =d==? :::;:le ?n?c!:Z ?j?J:?: Tax Act. forthe purpose of satisfying himself as to the legality or. propriety of the said. decisi()n or order and may, by 'drder, · direct any officer subordinate , to him to apply to ? Appellate. Authority within six months ?the? of communication of-the said decision or order .. for the determination ofsuch points arising out of the $aid decision or order.as may be specified by the Commissioner in his order. (3) Where, in pursuance of an or? under, .sub-section (2), the authorised officermakes an application to the AppellateAu.fh()rity, sucli• .. application sball .,!>e · dealt with by the.?? 4uth9rity as_ if it.were ? appeal made against the decision or order ofthe adjudicating authority andsuch authorised oflicer·were an appellant and the provisions of this Act relating to' appeals shall apply to such application. ' ( 4) 'lhe Appellater: l'\uthorityMay; if he is satisfied that the appellant was·· prevenred by''sufficient cause from · pi'tsentmg the appeal• within· ·the aforesaid· period of three months or six months, othe casemafbe, allow it ,?],le presented within a further period of one month. (5) Every appeal under this secti.Qn shall be ,inauch form anc · sh.all be verified in such manner as may he-prescribed ( 6) No appeal shall be filed under sub-section (1), unless th, appellut has paid- (a) in full, such part of the a,mount ,<>ft?, interest fin fee and'j,enalty arising from th??p?ed'order;: is admitted by him; arid · " · · ' Appeals to Anndlll Authority. - -r,..-. 111 (p) asum equal to t.cm.A? cent. of the remaining amount of tax ..,.: flispute arising from thesaid order, i9-.relatio,.to whichthe ?ppealhas been filed. (7) Wherethe appellant has 'paid .the amount under sub- section ( 6),. the recovery proceedings for thebalance amount shall be ?¢..tq,h?\stt.yed. (8) The Appella? A\ltlltttiiy.??. give an opportunity to the appellant of being heard (9) The Appellate Authority tnar, if sufficient cause is shown at any·stage ofheariWg.of'an?.granttill)e to the parties or any of them and adjourn the hearing ofthe appeal for reasons to be recorded in writing: PttMded that no, such adjournment shall be granted more than three times to a party dming,heari.ng of the appeal. · . (10) The Appellate Autbo?,JUY, at.the time of hearing of an appeal. allow all-appellant. tc> add any ground of appeal not specified .ill· the grounds Qf app? if it is satisfied 0 , .· that the omissi.o? .of that gro,??-4 Jrom the grounds of , appeal was not willfμl or ?nal>le. . .. ,,,,, (11) The Appellate Autho?shall, lifter lll? .? farther mquiry as may be. ne? •• pass.such order, as it thinks · just and proper •.. ?onfuln?g, modifying or annulling the decision or order a?ea against butshall not referthe case bade to .the adjudicating authority that passed the said decisi<>rt or order: · Provided that an?rder enhancing any fee or penalty or fine in lieu of ?nfiscat,ion or 5pnfiscmng? of greater value or reducing the amount _of refund or input tax credit shall not be passed unless the appelll:Qt hasbeep pen a reasonable opportunity of showing. cause againstthe proposed order: Provided further that. where.? Appellate Authority is of the opinion that any tax has no? b?en paid or short-paid or erroneously refunded, or where input· tax credit hasbeen wrongly availed. or utilised. no order requiring the appellant to pay such tax or input . . . . ' . . . tax creditshall be passed unlessthe appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73or sedia.ri74. 112 {12) The order of tht'f1PPellatc Authority disposing of the appeal shallbe lii"itti? and shalh?ate the points for determination, the dedsfbn thereon and the reasons for ·such decisioh. {13) ·-·t-_?- . ·_ r :J';s·,1·t\.' ; :-· -_ .. -__ :; The Appellate Authority 'sliall where it is possible to do so, hear and decid? ev?Q'?Pl'? w_!thin a period of one year from the dare on wtifc:lrit IS filed: · .•.. , ..... ·· Provided that W'here the ?\ijlllC?.o,f order is stayed by an order ofa court pr '!'rib? :tJi,= perfud:of,sugi stay ? be exc1uaed in C91l1Putjng th? p#iod of one year. < (14) On disposal ofthe appeal, the Appellate Authority shall communicate·the. order passedby it to the .appellant, respondent and:tothe adjudicating authority. ?15) A copy of the order passedby the Appellate Authority ·· shall alsobe sent to the Commissioner or the authority designated by' him iri this beHalf andthe jurisdictional Commissioner of central·ta:x ·or an authority designated by him in thisbehalf. . . 1os.· cf) ·-:, . " Eyecy order passed, 1J!i4er this section shall,. subject to the provisi?. of ?011 lμB or section 113 or section 1?7 or section 118be? .. and bindingo,11the parties. Subject to the p?iri? ?f?mJJ2J and any rules made thereunder, the Provisional Authority may on his . own motion, or ??ff inf<>rmation received by him or on requestJioin,.??fommis5ior,i?r of ?tral tax. cal,\?u for and exain,.).Qe tli?J:?rd of any procee<lirigs..l)Ild (he -. ; ·· considers that .?y .q?qmon .oJ' Q{(\?i: ,p? w,,der this Act or under the Central Goo4s an,(?,ervic? Tax.Act J.>y any officersubordinate to him. is erroneous in so far as it iJ prejudicial to the int?i:?st <>fr?enu? imd ismegal or Impreper.or has not tak#J?,.Jn.to account. certain material ?, whether available at the· til:ne of. ?μan?e of th.e sai.d order or not Of in a)JlS?,quence of an ob??tion by, the, CompuyU? all<\ ,.f\\lrutpr, Gen? <>(Jpd? .. he may, .. if nc;cessai:y, stay ?e 9peration of such deQsion or orderfor ,sudl period as,bedeemJ,fit·and after giving the person cbncerned an opportunity of being heard ahd after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling thesaid decision, or order. Powers of RevisiOI Authority. (2) Toe Revisional Authority shall not exercise any power under sub-section (1), if- 113 (a), .?e.order. has be?n subif..Cf,, ? ,?an .. "pea,!.under ,section 107 or section! 12 tit"sectton 117 or section ·118; or · ··· '!·' ·· (\?) the pqiod. ?tjfi? un9? s?b-?!,i<>? ,(2) of ?F?<?n. 101 hafiiotyetexp?d or mote ,ffi,ii t;tee .·· years have expirep aftef1lJ:? P?ll!S of th?.,Qecision or order sought to ?:?d? 9r , .. (c) the order has alreadytbeen: ??'fof?on under this section at an earlier stage; of·' ,:, · ' ' (cl),' the order has?? inextr?of the powers ,> undersub-section (11: ... ./ . . ' .;; ?-\l'f ?;'.';:·· .... . -? Provided• that '.flie Revwonal · Authorify4nay ?nan· order under sub-section. (1) on any point which has nof'l,een flOsed and decided in an appdl· referred to ia:·? .. (a) ofsab-section (2), before the expiry ofa perit>G'ofone }'ftl' ftotn the datehfthe order insuchappealerbeforetheexpiry$J)dti8d?threeylmsrefe.tred to. in clause Cb) of that sub-section, wlii?et is laten,, ·'"' ,;., (3)t,, Bvery ·Older·passed•in revi$ion·:under.sulJ..sedion · i(l) ,: 1 shall, su1Ject to the provisions ofsedfon· t,J.,3-c,r ?on 117 or sectio11·118"be·final and bitldmgonthepartie,s. f ,!qt :'} .\(>J,: 1\.;;".? '• · (4)··: Iftke?dec:;isionor.order mvolffl.1anissue on which ,. ·, · · the Appalate 'liibunal or the High Court has given its decision in'som.e o?r proceedings andan appeal to the High Court or the Supreme Court against such decision · of tbe,•AJ>pellate Tribunal or the High Court is pending. · the ·penod,sttent between the date of the decision of the Appellate ''Iribunal. and. the date of lhe: decision. of the HigWCourt or the date of thededst<W.tofthe High Court andthe date of the decision"oftheSupreme Courtshall be • 11,; . txcluded in com.pt)ting the periocloflirnttaoon referred to ·in clause (b) of suh--secti<>n (!) whe,:e;? for revision have been initiat-1 by wa? 0,f ? ofa,notice under this section. · " ) ·1 · (5) Where the issuatlce of an,order :under,??on (1) is stayed by,the order. of a ? <n1;?ate 1iibunal, ,i. the period,of such stay shall????.,in computing the period of limita'tion reforted to in :daU# (b) ofsub- sectio?(?). ., .,. '??: (6) For the.purpo$CS of.this section, the ?:rDl,-;- (i) "record· shall include all rec'ords 'relating to any lcp? dlider this .A£t.>Miblble at theJime of :·,,.,,aamtnation·bythe R? A\Jthority; 114 Procedure before Appellate 'Iiibunal. President and Qf Appellate Tribunal., their qualification, · appointment. con · df service. etc. .1h!.1)';,?i?.''.'?4,??op,??s??1i' fuqμae intimation ?? ?y any officer lower in ran1c than the Revisioajif Authority.

U.J ,. -?Sutif ?Ef? lie p?io? o .. : f.f¥¥t}l??t,'? ... ? Goods and Appellate Tribunal aal ' · ..•• < Se?·· Tax 'fn1>unal <;oristttj.tted' . un?f the Central Benches thereof. ··? r"'.iGb? and seitim .?·. !4.cf',shall be tnl! 'Appellate Tribunalfor Hearing' appeils against the orders passed byw.,e Appe? Authori,ty or the ltevisional Auth4>rity under this A.cl. ,· ' .. • . • (2) The co?tutu>? and,.-jsq.i,ction,,,of th? .State.,Bench andthe Area Benches ? .• iJ\7?,;.;State:,? be in accordance with the provisions of section ofthe Ge;t,.g\??.Services Tax Ast ?the rul? made ,th.qe\J.D.?.: . ,; ' 110. The rqualifications, appeiatment, salary anil ,.Uowances, ., terms of<>ffice, re$ignatiae 1'Dl4 ?oval;of tbe Ptesident and Members-of-the .State?Be¥ltrand Area Benches shall be· in accordance with.. e provisi9ns.of section .11,0 'of th?- Ce? Goods and

The rqualifications, appeiatment, salary anil ,.Uowances, ., terms of<>ffice, re$ignatiae 1'Dl4 ?oval;of tbe Ptesident and Members-of-the .State?Be¥ltrand Area Benches shall be· in accordance with.. e provisi9ns.of section .11,0 'of th?- Ce? Goods and Services Tax Act.

( 1) The Appellate Dibunal shall not. while disposing of ?y uit proceedings before it oran appeal before tt; ,\)e bound by th?? down ip.,-1Qode of Civil Procedure. 1908, but shall be guided by the principles of natural justice and subject to theother provisions of this Abt and theJUl.es made·thereunder, 'the Appellate;'.?i? shall have power:40 regulate.its o?ure. 5ofl908 Sofl908. of 1872. .,-_,. !?f "1_ :n . . (2-)r Thei·?·:Tribunal $hall.. fQJJtMq?s of · dischaqpng.,it&&mcti9ns llll<ier this ?y.ethe.sam.e \;,.PQWer?.)S ? ve? in a ?yj.J, court \lllder .dte.C?de of Givil??? ... ? apng a suitilli;:?pf the .foJJp)ring ?. namelyt- · ·c ,'{a) summoning and enforcing·.? attendanc:¢,Q{ any ::il)mon and epmioing him oil path; (b} :1 feqUiring ·· the discovery and produdtion of documents; ( c) receiving evidence on affidavits; " rr?(??ecfnSthe provisions ofsections and124 of ,L <' rtr : ,fue 1ndiarr Evidence Ac:tl,tl872, requisitioning any ·· p?td·dr?toracopy·ofsuchrecord ,,,,:. Mdoaimentfroriianyoflice; .. U "' ( e) issuing commissions for the exmilnation of witnesses or documents; (0 dJsmissing a repres?rl'tati<)jj fot'detadli'-br deciding ·::., C t!t·e;lJ'.!,r:e; i ffr, ' .), l :.t ·Jg) settiogi.r.ati<kt ?y1 9r44J1 ,of.:diSIQj_s?l of any ·r??t4?fQi;,4e,fi11Jlt PJi?U)Y¥,?,passed by it ex parte; and

45of 2of1974 j ?r_ f, ""'f (hl any other matter whidi may be,piescrihed. (3) ·Any order made' by tlie?te·Tribunal may be enforced by it in the same mahget B.fl_it,_wefe a decree :::i?::?;i:t¥???t1=: of its orders to the court within the local liwts of whose ju,r??on,- •, N ' ''-. (a) in the -case of ,an order against· a. company,· the :registered office •• of the company is si?red; or {b) ?Jh?-?of aii·? aga?Jny Qtberp?the . person cc:,n? voJ?resi9es or carries on :: l>usiaess or persoaally.work.$Jor gain. " (4) All ?gs beffirt the Appellate TiibunaUhall be deemed to ?.judi?j?dirlas,m:thin ??r?:?· of sections"l93 and m: and for tlie purposes'of section · of the Indian Penai Code, and the Ap??.'fBI>W'lal shall be·deem$(l·to be_fivil co? -, for the p? of section and Chap?μvl otthe Q>d,e of 9?. Procedure, 1n-?. ) . 112. (I)' Any?n ?eved·by? order passt.d-?-him ?toAppellate under section or section of this Act or the Cmtral Tribunal.. Goods and Services Tax Act may appeal to the Appellate Tribun,1-agahlst such order within.tht:ee mpnt}is from ,tqe date on w}licb,the order sougbi tobA? against is communicated to the person preferring the.? (2) The ?e Tribunal ?y? in its discretlen, refusF _to admit any stach appeal wliere the tax or input,tax gedit involved or the difference in tax or input., fax credit involved or the amount of fine, fee orpen?detennlned by such otder;cloes not exceed fifty tho?rupees. · (3) The Commissioner may, on his own motion, or upon re??est from. the ,Co?_missionei:io,f ??tNJ·.? -? for 8=Ild examine tile record o(ant oi;ci? pass? by t}if Appellate Authority or .. the Revis19?,,Mltpority ,¥D4er this Act or under the Central Goocls And Seryifes Tax Act for the purpose of satisfying himself as to the legality or:proptiety of the.aid orclerand may, by•, direct. any officer subordimite u. him to. applylo :the>Appeliattf"( Tribunal within six months froin the dafe'.on which the said order has been passed for determination of sdi:h points l;rising out of the ?d orde? ? 111ay be spetjfiecl bfthetommissio:trer'in tiis ordJ?.11 ?t>.6Ul ;_;; . .)' 1·, ,\J

(4) Where in pursuance of an order under sub-section (3) the authorised officer· ·makes an .•apPlication tD the Appellilte Tribunal. such; ??cation shall be dealt with by the Appe?? .. Tri\,u,nal. ? if it were an appeal made against the orderunder sub?section.( 11) ofsection .107 or under sub-section.(i,)'of section 1Q8 and t?e pi;ovisions of this Act shall apply to such application, as'tb:ey apply in relation to appeals filed under sub-section (1). (5) On receipt of notice that an appeal has been p1eferred under thissection, the party against whom the appeal hasbeen prefared may, notwithstanding ?t,·.he may not have api:,ealed against such o.rder or any pa,t thereof, file, within . forty-five diys ()f the receipt 'of notice. a memorandum of aoss-dbjectfons. 'verified . in the prescribed manner, against any part of the orde?appealed against andrs?,?emorandum.? be.·dispo,ed of by the AppelJ?e 'InbunaL asJf.it wer?.? appeal presented within tlie time specified in sub-?on (1). . - ? .. ' ..... ··, ;;:,. ,: ·: ' .(6) The Appdla?,.,1\il>? may, ?J?it ?.·· appeal within three mo11tM? the expiry of the period referred to in sub-section (1 ),. or permit the filing of a .ineJnorandum.of cross-objections within forty-five days after the expiry of the period referred to in sub-sectio? (?), if it ls sapsfied that there? .. dent.cause for n6fpresenting it within that period. ·· ·· ? · · (7) An· appeal to· the · Appellate Tribunal shalt be in such form, verified?;inannefand shall beaccompanied by such fee, as·?ay be prescnbed, (8) No app?a1. shall? filed under s?b-section O.t\inl?s the appellant has gaid- · · (a) in ?1Uch,partof the amount of tax, interest, fine. fee an4?arisingfrom the μnpugnedorder. as is admitted by him. and : ·4)• }K,fff. a. L . (b) a sum eq?l,to twen..ty per cent. of the remaiqing amount or? μi dispute? in addition to the ?ount paid uriC,er •. stil:,??dion .(6) . of the section . 107, arising from die ?a order, in relation to which the appeal has been filed. ' (9) Wherethe ?t has paid thei;am<>unt as per· sub- section (8), .?·?feovel'Y ?p ... for the·.?ce amount shall ?.??ed to be stayed till the disposal of the appeal (10) £very application ??fore. the App?? Trib1'A'1• - .. ,: :.1 ,)·.-., ... - .•. ,.,,-,-_,.,,__ .,

,118 114. The State President shall exe:tciseqsuch 1::, financial and administrative powers over the State.Benchand Area Benches of the.App?te Tribunal in a State, as may be prescribed: ; . .' :. :??'. ' . . {- ; ' ? .· '. Pr9yi(,led , that tile State Jlr1??nt .sliall}bm'.e the auth9l'ity,Jp delegate suchof hisfinantjilAOd administrative powers as he may thinkfit to any other Member or anroffker ofthe State Bench 1tti Area ??nches, subJecf to the condition· that sucbMembe?.or officer shalt;wh?? 1exercising'such delegated powers, continueJfact under the 'direction, control and supervisiQn ofthe State President. \ ,, 11?. ,Where an amount paid.1->y .the appellant .. un4" sub-section (fl).;0f section 1()7 or under sult,5'Ctioo (8).·of section lsrequired to be refunded consequent to·any,ffrd.er?f the Appellate Authority or of the Appellate Tribunal, interest at the rate s?ed·undet?n shall befayable in:respect of suck reflmd fro? the date of payment of the amount till the date ofrefund of such amount. 116. (1) Any person who js entitled or required to appear before an officer appointed under this Act, or ·the 'Appellate Authority or the Appellate Tribunal inconnection with ·-any proceedings. under J:hisi Ad, may, o$erwise than ·::when ·required under this· Act to appear personally dor·examioation on oath or affirmation; subject to the . other provisi@ns,of this section, appear by an authorised representative, . Im (2) For the purposes ofthis,A.d,'the expression "authorised representative" shall .. mean .. a person authorised by the person referred;lo uf sub?sectfon (l) appear on his pehaff;'beingL'l• i .. .. '" (a) his relative,orregular,empioyee; or (b) an advocate who is entitled to practice in any court in India; Md wbo has. - beendebarred from pr?ticipg betore any court m India; or (c) llny chartered accountant a cost accountant or a C()D.tpany.,??retary, whQ holds a certificate of practice atl9· who has · not been debarred from practice, or ( d) a retiredoffi?er.pf the Gorvm?r(ftfl,JM?partment of any State Government or U(;l}An :teJ',ntfry or ofthe Board who, during his service unou- the , G.q?ernme:qt., had wQTke.d in a pqst not ?ow tl\e ,_,, rank than tbat,of a Group-B G.azett?41?ffi.?r for a period of not le? th@n two years: Financial administrative ·power_ State President. Interest on refund of amount paid for admission of appeal. Appearance by authorised represen...,

provided' that 'sttlb' officer, .?. nof .be entitled: w· appear before any proeeedingsundef tJns·Actfotla'period ofont year from the dateofhi:s retirementorresignation;or·· :" , ··t (e) .?Y,Pe?nj?-·?·1??fn ii?thoris?d't?·? as a goods and SC?rvi??rac!f?oner qiibe]wf of the concerned registered persorl': ' · ·· ? .. '' (3)',:No'l)erson,- r:w (a},???i? .. J.? ?' . ' (b) whois convictedof an offence connected with any proceedingscundedlusAct, the)Central Goods atld .. Services Tax A.¢,tb.d:lntegratedGood&and Services Tax Act or the Union,Terdt?Goods and Services •.tu ·.Act. orUJlder. tb.e qisUng MON.ind.er any of the Acts passed by a State Legislature dealliig with ··the imposition-of taxes on sale ofg()()()s or supply of .. goods or seryj? ,9r ppμt; or · - " ......._ ·_ . • f ,,, . ?· .4'l A. >.f.J, ·' I , .... ( c) who is found guilty of miscOJ¥l\l!rtP}'.the prescribed ·"' . aμthority; ' ·, ,; . . . (cl} ?JiohaJ??juned.?an?e?t, shall be cpi:Mfied tb r??r?ent any ?rson under sub: ?on (1)-.-.,,,. ' .·.., ?, ? ,, •(i) for all timesin case of persoas refmdd to in ,dauses{ah(b)and(c); and•<) ii (ii) for .the peritill durlrig which' the insolvency continues in the case of a perscn referred to in clause {d). (4) Any penon,•who has been disqualified underthe provisio? o'hhe Central Goodsand ServicesTax Act or the Goods and Services Tax Act of any other State or tbddaion T? Goods and Services Tax Act shallbe deemed tobe disqualified under this

(I)' Any?n ?eved·by? order passt.d-?-him ?toAppellate under section 107 or section 108 of this Act or the Cmtral Tribunal.. Goods and Services Tax Act may appeal to the Appellate Tribun,1-agahlst such order within.tht:ee mpnt}is from ,tqe date on w}licb,the order sougbi tobA? against is communicated to the person preferring the.? (2) The ?e Tribunal ?y? in its discretlen, refusF _to admit any stach appeal wliere the tax or input,tax gedit involved or the difference in tax or input., fax credit involved or the amount of fine, fee orpen?detennlned by such otder;cloes not exceed fifty tho?rupees. · (3) The Commissioner may, on his own motion, or upon re??est from. the ,Co?_missionei:io,f ??tNJ·.? -? for 8=Ild examine tile record o(ant oi;ci? pass? by t}if Appellate Authority or .. the Revis19?,,Mltpority ,¥D4er this Act or under the Central Goocls And Seryifes Tax Act for the purpose of satisfying himself as to the legality or:proptiety of the.aid orclerand may, by•, direct. any officer subordimite u. him to. applylo :the>Appeliattf"( Tribunal within six months froin the dafe'.on which the said order has been passed for determination of sdi:h points l;rising out of the ?d orde? ? 111ay be spetjfiecl bfthetommissio:trer'in tiis ordJ?.11 ?t>.6Ul ;_;; . .)' 1·, ,\J (4) Where in pursuance of an order under sub-section (3) the authorised officer· ·makes an .•apPlication tD the Appellilte Tribunal. such; ??cation shall be dealt with by the Appe?? .. Tri\,u,nal. ? if it were an appeal made against the orderunder sub?section.( 11) ofsection .107 or under sub-section.(i,)'of section 1Q8 and t?e pi;ovisions of this Act shall apply to such application, as'tb:ey apply in relation to appeals filed under sub-section (1). (5) On receipt of notice that an appeal has been p1eferred under thissection, the party against whom the appeal hasbeen prefared may, notwithstanding ?t,·.he may not have api:,ealed against such o.rder or any pa,t thereof, file, within . forty-five diys ()f the receipt 'of notice. a memorandum of aoss-dbjectfons. 'verified . in the prescribed manner, against any part of the orde?appealed against andrs?,?emorandum.? be.·dispo,ed of by the AppelJ?e 'InbunaL asJf.it wer?.? appeal presented within tlie time specified in sub-?on (1). . - ? .. ' ..... ··, ;;:,. ,: ·: ' .(6) The Appdla?,.,1\il>? may, ?J?it ?.·· appeal within three mo11tM? the expiry of the period referred to in sub-section (1 ),. or permit the filing of a .ineJnorandum.of cross-objections within forty-five days after the expiry of the period referred to in sub-sectio? (?), if it ls sapsfied that there? .. dent.cause for n6fpresenting it within that period. ·· ·· ? · · (7) An· appeal to· the · Appellate Tribunal shalt be in such form, verified?;inannefand shall beaccompanied by such fee, as·?ay be prescnbed, (8) No app?a1. shall? filed under s?b-section O.t\inl?s the appellant has gaid- · · (a) in ?1Uch,partof the amount of tax, interest, fine. fee an4?arisingfrom the μnpugnedorder. as is admitted by him. and : ·4)• }K,fff. a. L . (b) a sum eq?l,to twen..ty per cent. of the remaiqing amount or? μi dispute? in addition to the ?ount paid uriC,er •. stil:,??dion .(6) . of the section . 107, arising from die ?a order, in relation to which the appeal has been filed. ' (9) Wherethe ?t has paid thei;am<>unt as per· sub- section (8), .?·?feovel'Y ?p ... for the·.?ce amount shall ?.??ed to be stayed till the disposal of the appeal (10) £very application ??fore. the App?? Trib1'A'1• - .. ,: :.1 ,)·.-., ... - .•. ,.,,-,-_,.,,__ .,

,118

The State President shall exe:tciseqsuch 1::, financial and administrative powers over the State.Benchand Area Benches of the.App?te Tribunal in a State, as may be prescribed: ; . .' :. :??'. ' . . {- ; ' ? .· '. Pr9yi(,led , that tile State Jlr1??nt .sliall}bm'.e the auth9l'ity,Jp delegate suchof hisfinantjilAOd administrative powers as he may thinkfit to any other Member or anroffker ofthe State Bench 1tti Area ??nches, subJecf to the condition· that sucbMembe?.or officer shalt;wh?? 1exercising'such delegated powers, continueJfact under the 'direction, control and supervisiQn ofthe State President. \ ,, 11?. ,Where an amount paid.1->y .the appellant .. un4" sub-section (fl).;0f section 1()7 or under sult,5'Ctioo (8).·of section 112 lsrequired to be refunded consequent to·any,ffrd.er?f the Appellate Authority or of the Appellate Tribunal, interest at the rate s?ed·undet?n 56 shall befayable in:respect of suck reflmd fro? the date of payment of the amount till the date ofrefund of such amount.

(1) Any person who js entitled or required to appear before an officer appointed under this Act, or ·the 'Appellate Authority or the Appellate Tribunal inconnection with ·-any proceedings. under J:hisi Ad, may, o$erwise than ·::when ·required under this· Act to appear personally dor·examioation on oath or affirmation; subject to the . other provisi@ns,of this section, appear by an authorised representative, . Im (2) For the purposes ofthis,A.d,'the expression "authorised representative" shall .. mean .. a person authorised by the person referred;lo uf sub?sectfon (l) 18 appear on his pehaff;'beingL'l• i .. .. '" (a) his relative,orregular,empioyee; or (b) an advocate who is entitled to practice in any court in India; Md wbo has. - beendebarred from pr?ticipg betore any court m India; or (c) llny chartered accountant a cost accountant or a C()D.tpany.,??retary, whQ holds a certificate of practice atl9· who has · not been debarred from practice, or ( d) a retiredoffi?er.pf the Gorvm?r(ftfl,JM?partment of any State Government or U(;l}An :teJ',ntfry or ofthe Board who, during his service unou- the , G.q?ernme:qt., had wQTke.d in a pqst not ?ow tl\e ,_,, rank than tbat,of a Group-B G.azett?41?ffi.?r for a period of not le? th@n two years: Financial administrative ·power_ State President. Interest on refund of amount paid for admission of appeal. Appearance by authorised represen..., 119 provided' that 'sttlb' officer, .?. nof .be entitled: w· appear before any proeeedingsundef tJns·Actfotla'period ofont year from the dateofhi:s retirementorresignation;or·· :" , ··t (e) .?Y,Pe?nj?-·?·1??fn ii?thoris?d't?·? as a goods and SC?rvi??rac!f?oner qiibe]wf of the concerned registered persorl': ' · ·· ? .. '' (3)',:No'l)erson,- r:w (a},???i? .. J.? ?' . ' (b) whois convictedof an offence connected with any proceedingscundedlusAct, the)Central Goods atld .. Services Tax A.¢,tb.d:lntegratedGood&and Services Tax Act or the Union,Terdt?Goods and Services •.tu ·.Act. orUJlder. tb.e qisUng MON.ind.er any of the Acts passed by a State Legislature dealliig with ··the imposition-of taxes on sale ofg()()()s or supply of .. goods or seryj? ,9r ppμt; or · - " ......._ ·_ . • f ,,, . ?· .4'l A. >.f.J, ·' I , .... ( c) who is found guilty of miscOJ¥l\l!rtP}'.the prescribed ·"' . aμthority; ' ·, ,; . . . (cl} ?JiohaJ??juned.?an?e?t, shall be cpi:Mfied tb r??r?ent any ?rson under sub: ?on (1)-.-.,,,. ' .·.., ?, ? ,, •(i) for all timesin case of persoas refmdd to in ,dauses{ah(b)and(c); and•<) ii (ii) for .the peritill durlrig which' the insolvency continues in the case of a perscn referred to in clause {d). (4) Any penon,•who has been disqualified underthe provisio? o'hhe Central Goodsand ServicesTax Act or the Goods and Services Tax Act of any other State or tbddaion T? Goods and Services Tax Act shallbe deemed tobe disqualified under this Act.

(1) Any person aggrieved by any order passed bythe State Bep.9} gr Area .13el1Ch?s. of th!! ?? Tribunal ma;,, ije an? to?e High Go\Jltap? the l¥gb Caurt may J?*uch appeal, ifJt i?.r,uisfjep. th,at tb.e case involves a substantial question of law. . (2) An appeal under sub-section (1) shall be filed within a t·,peq.OJII of! OM tiurutred and eipty days from· the date 1c,n wja•Jhe.o,der -,p.Ied·?:-is recd.ml.by the , agg??dpeffim g.c\Jt sllalbe in such fonW"wrified in such manner as.maybe PJ'?Cribedt : .. Provided that the High Court may entertain an appeal after the expiry of the saW petiod iHt.ris satisiiecHltaUhere'W'a& 8Uffideitt cau? ?? ?t?fiPf!lt,? ?':l'W-P,?npd.

120, q) Where ?e, High C?W, is" ?s?g that a .,$Ubstantial question of la.w u,J.nv<>lv.e4 ,in ?y-?,it sh?Jprm$te , that question and the ap?,sh;ill 1;,e heard only; on the ,iuesp.on so .fwp1ul?ted, ?dffle respQ,n?ents shall, at the .·, ??mgofth?.appeal, ?e ?owed to ?e that the case 'does not involvf?1Nesti<>n? . ?..l\; l. . . . . ·, Provided that nothing in thissub-section shall be deemed to take aw?y or. abridge the power of the court to. hear, for reasons to be recdrded, the appeal On any oth?r ?iiostantial <JUC$tiOn oflaw not formulated by it, if itis satisfied? that the case involves such _question. (4)r ;'The· High' Court shall, decide: ,the question of law i'.! ·· · so fonaulated' and racdfver: such . judgment thereon. containing the groundli,1on which· such decision is " founded and.may.award such cost as,it \'.teems fit. ':>!: ii ,"; __ ,:} ;_ -( ,, ,. (?) 'Ihe High Court may 4etermine any isSIJf:bWhich- (a) has not been detenninedby the State Bench or Area Benehes; ot . ..1. s , · . . (b) hasbeen wrongly determined bf the .State Bench of Area Benches. by ? of a decision on such question oflaw 3:5 herein f?ed 1'? in. sub-section. • ., ,<' •• J';a,? •. ,Ji • .. ·" ?; ·· · • "-,.·· .· • ( 6) Where an appeal hasbeen filed before the Kigh Court, it shallbeJieard by a Bench-of not less than two Judges of the High Court; and shall·.be decided in accordance with the o:einiqn of such Judges or <,>f the majority, if any, of I , such Ju?es. -: t, • • '; ,· , (7) Where there is no such majority, the Judges shall state the point oflqw upon wbich they dttfer and the case shall, then. be-heard upon tllat; point otiy, l,y one or more of the other Judges of the High Court and such point shall be decided according to the ,opinion of.tb.e,majority of the Judges who have heardthe case including those who firstheard it · Ji.e Where ?e·?. Court?ers a'judgtndlt'ih an appeal filed btfdre it un?er tru?'sectloft, efe?iffialH,e given to such judgment by either side. on the hims df l certified copy of the judgment." ·•·•0"1>' ' . ? ?r (9.} Save as otherwise provided :in this-A-ct the"prQVisions.of \ dl1e <oode .oftCi¥QIProcedute, 1908, relat4lgto,appeals to " the<High Court shalt, as far as rMyt'ierapply:in the case of appeals under this section, ' ,x•, L,J (8) Sofl908 ?1 lf 'i 118. (l) .An appeal shaJllietoth¢ Supteme£ourt.- (a) from any order' passed by lli? ·1'i!ti8ttit;Bertcknr Regional Benches of the Appellate Tribunal; or Appeal to Supreme Court.

ofl908 (b) from any judgment . or • order passed by the High Court in an· appeal made under section in any case which, on its own motion· oron an application made by or on behalf of· the party aggrieved, immediately after passing ofthe judgment or order, the High Court certifies'fu lfe a fit one for appeal to the Supreme Court. (2) )he provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under this section as theyapply in the case of appeals fromdecrees of a High Court. (3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section in the case of a judgment ofthe

(l) .An appeal shaJllietoth¢ Supteme£ourt.- (a) from any order' passed by lli? ·1'i!ti8ttit;Bertcknr Regional Benches of the Appellate Tribunal; or Appeal to Supreme Court. 5 ofl908 121 (b) from any judgment . or • order passed by the High Court in an· appeal made under section 117 in any case which, on its own motion· oron an application made by or on behalf of· the party aggrieved, immediately after passing ofthe judgment or order, the High Court certifies'fu lfe a fit one for appeal to the Supreme Court. (2) )he provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under this section as theyapply in the case of appeals fromdecrees of a High Court. (3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 117 in the case of a judgment ofthe High Court.

Notwithstanding that an appeal has been p?qerred to the High Court or the Supreme Court, sums due to the Government as a resultof an order passed by the National or Regional Benches of the Appellate Tribunalunder sub-section (1) of section or an order passed by the State Bench or Area Benches ofthe Appellate Tribunal under sub-section (1) of section or an order passed by the High Courtunder section 117, as the case may be, shallhe payable in accordance with the order so passed. Sums due to be paid notwithstanding appeal etc. · 120. ( 1) The Commissioner may, on the recommendationsofthe Appeal not to be filed in Council. from time to time, issue orders or instructions certain cases. or directions fixing such monetary limits, as he may deem fit, for the purposes of regulating the filing of appeal or application by theofficer of the State tax under the provisions ofthis Chapter. (2) Where, in pursuance ofthe orders or instructions or directions issued under sub-section ( ), the officer of the State tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the State . tax from filing appeal or application in any other case involving the same or similar issues or questions oflaw. (3) Notwithstanding the fact that no appeal or application has beenfiled by the officer of the State tax pursuant to the orders or instructions or directionsissued under sub-section (1), no person, being a party in appeal or application shall contend that theofficerof the State tax has acquiesced in the decision on the disputed issue by not filing an appealor application.

(4) The.? Trib.\Ulal or court hearing such.appeal or appl;.catipn shall .?'WC reprd to the circumstances under which appeal or applicatio? was not filed byJhe officer of the Stati tax in pursuance of theorders or instructions or directions issued under ?\lb-section (1). 121. Notwitqstanding anythin.g t&,:die contrary in any provisions of this Act. no appeal shall lie against any deciston t;lken or order passed by an officer of State tax if suchdecisiontaken or order passed relates to any oneor more of the follO'Whlg matters. namely:? ·· ·. (a) an order of the Commissi9ner oi other authority empowered to direct transfer of proceedings from one officer to another officer; or en·· (b) an order pertaining to t:!ie. seizure or retention of 1>9oks of account, r? andother documents; or (c) an order sanctioning prosecution under this Act; or (d) an order? hder section 80. Non Appealable decisions andorders.

C?pTER XIX .a..,·,.,-,l .. _..Jt,a ,· " · ,·', OFFENCES AN:Q PENALTIES 1:22. (1) Where a taxable pers?m who- (i) supplies any goods Qr services or both wifbput issue of any invoice or issues an incorrect or fafse invoice with regard to any such supply; (ii) issues any int?ice oi'biq \Vithout supply of goods or services or both in violation of the provisions of . this,Act or the rules made thereunder; (iii) collects any amount as tax butfails to pay the same to the Government beyonda period of three months from the :date, on which such payment becomes duer (iv) collects anytax'in contravention of theptovisions of this Act but fails to pay the same to the Government _ beyond a peried-ofthree months from the date on · which such payment becomes due; (v) fails to deduct the tax in terms of sub-section (I) of section Sl, 01: d¢ducts all amount which is less- than the; amount required to be deducted under the said sub-section, or where he fails to pay to the Government under, .. sub-section (2) thereof the amount de4qc?das' tax; .. (vi) fails to collect tax in terms of sub-section (1) of section 52, or collects an amount which is less than the amount , required to he. collected under th,e said sμb-s?ori o? fhere he fails to pay to the Government tn:· amount collected as tax under sub-section. (3) efseetion 52; (vji) takes or, μtilizes input tax credit without actual · receipt of goods or services or both. either fully or partially, in contr.wentio.n ,Qf;the provisions of this · Act; or the .rules made thereunder: ;, (viii) fraudulently obtains refund of tax under this Act; (ix) takes Of'distributes inpunax credit in contravention of section 20',,ar the rules made thereunder; (x) falsifi?:-<>rsubstjμii.tes financial records or produces · fake aceeunts cQJ:documents or furnishes any false informatiQ.Q Ol· return· with?? intention to evade payment ofaax-:due.under thi4> · Act: Penalty for certain offences.

(xi) (xii) '(xiii) «.\i.' (xiv) (xv) (xvi) (xvii) is liable to be regi,$feize$i under this Act. but fails to obtain registration; · furnishes any false information with regard to registration partlculars, either at the time of applying for registration, or subsequently; obstructs or prevents any officer in discharge of his duties· under this Act; transports any taxable goods without the cover of documents as may be specified in this behalf; suppresses his .turnover leading to evasion of tax underthis Act; fails to keep. maintain or retain books of account and other· ·documents in accordance with the provisionsof this Actor the rules made thereunder; fails to furnish information or documents called for by an officer in accordance with the provisions of this Act or the rules made thereunder or furnishes false information or documents during any proceedings under this Act; (mil) supplies, transports or stores any goods whichhe has reasons to believe are liable to confiscation under this Act; (xix) issues any invoice or document by using the registration number ·of another registered person; (xx) tampers with, ordestroys any material evidence or documents; (xxi) disposes off or tampers with any goods that have been detained, seized, or attached under this Act. he shall be liable to pay a penalty of ten thousand rupees or an amount . equivalent to the tax evaded or the taxnot deducted under section or short deducted or deducted but not paid to the Government or tax not collected under section or short collected or collected but not paid to the Government or input tax credit availed of or passed on or distributed irregularly, or therefund claimed fraudulently, whichever is higher. · (2) Any registered person who supplies any goods or services or both on which any tax has nQt been paid or short-paid or erroneously refunded, or where the input tax credit hasbeen wrongly availed or utilised fur any reason, other than the reason of fraud· or any willful misstatement or suppression of facts to evade tax, shall be liable to a penalty often thou.sand rupees or ten per cent of'the tax duefrom such person, whichever is higher.

(3) Any person who- ( a) aids or abets any of the offences specified in clauses (i) to (xxi) of sub-section (l}; (b) acquires possession of, or in any way concerns himself in transporting. removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reasons to believe are liable to confiscation underthis Act or the rules made thereunder; / ( c) receives or is in any way concerned withthe supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder; (d) fails to appear before the officer of State tax, when issued with a summon for appearance to give evidence or produce a document in an inquiry; (e) fails to issue invoice in accordance with the provisions of this Act or the rulesmade thereunder or fails to account for an invoice in his books of account, shall beliable to a penalty which may extend to twenty five thousand rupees. 123. If a person who is required to furnish an information return under section fails to do so within the periodspecified in the notice issuedunder sub-section (3) thereof, the proper officer may direct, that such person shall be · liable to pay a penalty of one hundred rupees for each day of the period during which thefailure to furnish such return continues: Providedthatthe penalty imposed under this section shall not exceedfive thousand rupees. 124. If any person required to furnish any information or return under section 151- (a)withoutreasonablecausefailstofurnishsuchinformation or return as may be required under that section, or (b) willfully furnishes or causes to furnish any information or return whichhe knows to be false, heshall be punishable with a fine which may extend toten thousand rupees and in case of a continuing offence to a further fine.which may extend to one hundred rupees for each day after the first day during whichthe offence continues subject to a maximum limitof twenty-five thousand rupees. 125. Any person, who contravenes any of the provisions ofthis Act or any rules madethereunder for which no penalty. is separately provided for in this Act, shall beliable to a penalty which may extend to twenty fivethousand rupees. Penahy for failure to furnish infonnation return. Fine for failure to furnish statistics.

( 1) The Commissioner may, on the recommendationsofthe Appeal not to be filed in Council. from time to time, issue orders or instructions certain cases. or directions fixing such monetary limits, as he may deem fit, for the purposes of regulating the filing of appeal or application by theofficer of the State tax under the provisions ofthis Chapter. (2) Where, in pursuance ofthe orders or instructions or directions issued under sub-section ( 1 ), the officer of the State tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the State . tax from filing appeal or application in any other case involving the same or similar issues or questions oflaw. (3) Notwithstanding the fact that no appeal or application has beenfiled by the officer of the State tax pursuant to the orders or instructions or directionsissued under sub-section (1), no person, being a party in appeal or application shall contend that theofficerof the State tax has acquiesced in the decision on the disputed issue by not filing an appealor application. 122 (4) The.? Trib.\Ulal or court hearing such.appeal or appl;.catipn shall .?'WC reprd to the circumstances under which appeal or applicatio? was not filed byJhe officer of the Stati tax in pursuance of theorders or instructions or directions issued under ?\lb-section (1).

Notwitqstanding anythin.g t&,:die contrary in any provisions of this Act. no appeal shall lie against any deciston t;lken or order passed by an officer of State tax if suchdecisiontaken or order passed relates to any oneor more of the follO'Whlg matters. namely:? ·· ·. (a) an order of the Commissi9ner oi other authority empowered to direct transfer of proceedings from one officer to another officer; or en·· (b) an order pertaining to t:!ie. seizure or retention of 1>9oks of account, r? andother documents; or (c) an order sanctioning prosecution under this Act; or (d) an order? hder section