Amendment of section 112

In section 112 of the Principal Act - (a) with effect from the 1st day of August, 2024, for sub-section (1), the following sub-section shall be substituted, namely: - "(1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the Central Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal or the date, as may be notified by the Government on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act whichever is later.". (b) with effect from the 1st day of August, 2024, for sub-section (3), the following sub-section shall be substituted, namely: - "(3) The Commissioner may, on his own motion, or upon request from the Commissioner of Central tax call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or the Central Goods and Services Tax for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been passed or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act whichever is later, for determination of such points arising out of the said order as may be specified by the Commissioner in his order.". (c) in sub-section (6), for the words, brackets and figure "The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub-section (1)", the words, brackets and figure "The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub-section (1) or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3)" shall be substituted; (d) in sub-section (8), in clause (a) - (i) for the words "twenty per cent.", the words "ten per cent" shall be substituted; (ii) for the words "fifty crore rupees", the words "twenty crore rupees" shall be substituted.