Section 113 sets out what the Tribunal may do on appeal. Unlike the first appellate authority, it may remand a case.
Key points
- Under section 113(1) of the CGST Act, 2017 the Appellate Tribunal, after hearing the parties, may confirm, modify or annul the order, or refer the case back for fresh adjudication.
- No more than three adjournments may be granted to a party (section 113(2)).
- It may rectify an error apparent on the record within three months of its order (section 113(3)); it should decide appeals within one year where possible (section 113(4)).
- Its orders are final, subject to appeals under sections 117 and 118 (section 113(6)).
The provisions
113(1)–(6)Orders of the Appellate Tribunal
Statutory text
(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the Appellate Authority, or the Revisional Authority or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision after taking additional evidence, if necessary.
(2) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.
(3) The Appellate Tribunal may amend any order passed by it under sub-section (1) so as to rectify any error apparent on the face of the record, if such error is noticed by it on its own accord, or is brought to its notice by the Commissioner or the Commissioner of State tax or the Commissioner of the Union territory tax or the other party to the appeal within a period of three months from the date of the order:
Provided that no amendment which has the effect of enhancing an assessment or reducing a refund or input tax credit or otherwise increasing the liability of the other party, shall be made under this sub-section, unless the party has been given an opportunity of being heard.
(4) The Appellate Tribunal shall, as far as possible, hear and decide every appeal within a period of one year from the date on which it is filed.
(5) The Appellate Tribunal shall send a copy of every order passed under this section to the Appellate Authority or the Revisional Authority, or the original adjudicating authority, as the case may be, the appellant and the jurisdictional Commissioner or the Commissioner of State tax or the Union territory tax.
(6) Save as provided in section 117 or section 118, orders passed by the Appellate Tribunal on an appeal shall be final and binding on the parties.
*Enforced w.e.f . 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can the GST Appellate Tribunal send a case back?
- Yes. Section 113(1) of the CGST Act lets it remand, unlike the first appellate authority under section 107(11).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
A rectification that enhances an assessment or reduces a refund or credit requires a prior hearing.