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(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 ,)·.-., ... - .•. ,.,,-,-_,.,,__ .,

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