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