Section 113 – Orders of Appellate Tribunal
Section 113 of CGST Act, 2017 – Orders of Appellate Tribunal
Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant
1. Objective of Section 113
Section 113 prescribes the manner in which the Goods and Services Tax Appellate Tribunal (GSTAT) shall pass its orders after hearing appeals filed under Section 112.
It ensures:
- Fair adjudication
- Reasoned decision-making
- Finality of factual findings
2. Statutory Provision – Section 113
Section 113(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 authority which passed such decision or order
with such directions as the Appellate Tribunal may think fit
for a fresh adjudication or decision.
Section 113(2):
The Appellate Tribunal shall,
where it is possible to do so,
hear and decide every appeal
within a period of one year
from the date on which it is filed.
3. Opportunity of Being Heard
Before passing any order, the Tribunal must:
- Grant reasonable opportunity of hearing
- Allow representation by authorised representative
- Consider submissions of both parties
Violation of natural justice can render the order invalid.
4. Powers of Tribunal While Passing Orders
The Appellate Tribunal may:
- Confirm the order appealed against
- Modify the order
- Annul (set aside) the order
- Remand the matter for fresh adjudication
These powers make GSTAT the final fact-finding authority.
5. Remand of Case by Tribunal
The Tribunal may remand a case:
- Where facts are inadequately examined
- Where principles of natural justice were violated
- Where fresh findings are required
Directions issued by the Tribunal are binding on the lower authority.
6. Time Limit for Disposal of Appeal
As per Section 113(2):
- Tribunal should decide appeal within 1 year
This is a directory timeline, aimed at expeditious disposal, not a mandatory limitation.
7. Majority Decision of Bench
Orders of the Tribunal are:
- Based on majority opinion of members
- Signed by participating members
Dissenting views, if any, may be recorded separately.
8. Finality of Tribunal’s Findings of Fact
The Tribunal:
- Is the final authority on facts
- Findings of fact are generally binding
Further appeal lies only on substantial questions of law.
9. Section 113 vs Section 112
- Section 112: Right to file appeal before Tribunal
- Section 113: Powers and manner of passing Tribunal orders
Section 113 operationalises Section 112.
10. Communication of Tribunal Order
A copy of the Tribunal’s order is:
- Served on the appellant
- Served on the respondent
- Sent to jurisdictional authorities
Limitation for further appeal runs from the date of communication.
11. Related Provisions
- Section 112 – Appeal to Appellate Tribunal
- Section 117 – Appeal to High Court
- Section 118 – Appeal to Supreme Court
12. Professional Insight
Section 113 gives the GST Appellate Tribunal wide powers to settle disputes conclusively. Since it is the final fact-finding authority, errors at this stage are difficult to correct later. Strong preparation, evidence and legal clarity are essential before GSTAT.
Disclaimer: This article is prepared based on the CGST Act, 2017, rules, notifications and prevailing legal position as applicable till date. Actual Tribunal functioning and timelines may vary based on operational status and notifications.
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