CHAPTER XVIII APPEALS AND REVISION
107. Appeals to Appellate Authority.—
(1) Any person aggrieved by any decision or order passed under this Act
or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating
authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which
the said decision or order is communicated to such person.
(2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the
Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating
authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said
decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within
six months from the date of communication of the said decision or order for the determination of such points arising
out of the said decision or order as may be specified by the Commissioner in his order.
(3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the
Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made
against the decision or order of the adjudicating authority and such authorised officer were an appellant and the
provisions of this Act relating to appeals shall apply to such application.
(4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from
presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be
presented within a further period of one month.
(5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed.
(6) No appeal shall be filed under sub-section (1), unless the appellant has paid—
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is
admitted by him; and
(b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, [subject to a
maximum of twenty-five crore rupees]92 , in relation to which the appeal has been filed.
(7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance
amount shall be deemed to be stayed.
(8) The Appellate Authority shall give an opportunity to the appellant of being heard.
(9) The Appellate Authority 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.
(10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of
appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of
appeal was not wilful or unreasonable.
(11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it
thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer
the case back to the adjudicating authority that passed the said decision or order:
Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater
value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a
reasonable opportunity of showing cause against the proposed order: