104. Advance ruling to be void in certain circumstances.—
(1) Where the Authority or the Appellate
Authority 4[or the National Appellate Authority] finds that advance ruling pronounced by it under sub-
section
(4) of section 98 or under sub-section
(1) of section 101 1[or under section 101C] has been obtained
by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it
may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the
1. Ins. by Act 23 of 2019, s. 106 (w.e.f. 1-1-2020).
2. Subs. by s. 106, ibid., for “or the appellant” (w.e.f. 1-1-2020).
3. Ins. by s. 107, ibid. (w.e.f. 1-1-2020).
4. Ins. by s. 108, ibid. (w.e.f. 1-1-2020).
75
rules made thereunder shall apply to the applicant or the appellant as if such advance ruling had never been
made:
Provided that no order shall be passed under this sub-section unless an opportunity of being heard has
been given to the applicant or the appellant.
Explanation.––The period beginning with the date of such advance ruling and ending with the date
of order under this sub-section shall be excluded while computing the period specified in sub-sections
(2)
and
(10) of section 73 or sub-sections
(2) and
(10) of section 74.
(2) A copy of the order made under sub-section
(1) shall be sent to the applicant, the concerned
officer and the jurisdictional officer.
105. 1[Powers of Authority, Appellate Authority and National Appellate Authority].—
(1) The
Authority or the Appellate Authority 2[or the National Appellate Authority] shall, for the purpose of
exercising its powers regarding—
(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath;
(c) issuing commissions and compelling production of books of account and other records,
have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908).
(2) The Authority or the Appellate Authority 4[or the National Appellate Authority] shall be deemed
to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code
of Criminal Procedure, 1973 (2 of 1974), and every proceeding before the Authority or the Appellate
Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and
for the purpose of section 196 of the Indian Penal Code (45 of 1860).
106. 3[Procedure of Authority, Appellate Authority and National Appellate Authority].—The
Authority or the Appellate Authority 4[or the National Appellate Authority] shall, subject to the
provisions of this Chapter, have power to regulate its own procedure.
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.
1. Subs. by Act 23 of 2019, s. 109, ibid., for “Powers of Authority, Appellate Authority and National Appellate Authority”
(w.e.f. 1-1-2020).
2. Ins. by s. 109, ibid. (w.e.f. 1-1-2020).
3. Subs. by s. 110, ibid., for “Procedure of Authority and Appellate Authority” (w.e.f. 1-1-2020).
4. Ins. by s. 110, ibid. (w.e.f. 1-1-2020).
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(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, 1[subject to a maximum of twenty-five crore rupees,] 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:
Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or
short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no
order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is
given notice to show cause against the proposed order and the order is passed within the time limit
specified under section 73 or section 74.
(12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state
the points for determination, the decision thereon and the reasons for such decision.
(13) The Appellate Authority 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:
Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of
such stay shall be excluded in computing the period of one year.
1. Ins. by Act 31 of 2018, s. 25 (w.e.f. 1-2-2019).
77
(14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to
the appellant, respondent and to the adjudicating authority.
(15) A copy of the order passed by the Appellate Authority shall also be sent to the jurisdictional
Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of
State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf.
(16) Every order passed under this section shall, subject to the provisions of section 108 or section
113 or section 117 or section 118 be final and binding on the parties.
108. Powers of Revisional Authority.—
(1) Subject to the provisions of section 121 and any rules
made thereunder, the Revisional Authority may, on his own motion, or upon information received by him
or on request from the Commissioner of State tax, or the Commissioner of Union territory tax, call for
and examine the record of any proceedings, and if he considers that any decision or order passed under
this Act or under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax
Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue
and is illegal or improper or has not taken into account certain material facts, whether available at the
time of issuance of the said order or not or in consequence of an observation by the Comptroller and
Auditor General of India, he may, if necessary, stay the operation of such decision or order for such
period as he deems fit and after giving the person concerned an opportunity of being heard and after
making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including
enhancing or modifying or annulling the said decision or order.
(2) The Revisional Authority shall not exercise any power under sub-section
(1), if—
(a) the order has been subject to an appeal under section 107 or section 112 or section 117 or
section 118; or
(b) the period specified under sub-section
(2) of section 107 has not yet expired or more than
three years have expired after the passing of the decision or order sought to be revised; or
(c) the order has already been taken for revision under this section at an earlier stage; or
(d) the order has been passed in exercise of the powers under sub-section
(1):
Provided that the Revisional Authority may pass an order under sub-section
(1) on any point which
has not been raised and decided in an appeal referred to in clause
(a) of sub-section
(2), before the expiry
of a period of one year from the date of the order in such appeal or before the expiry of a period of three
years referred to in clause
(b) of that sub-section, whichever is later.
(3) Every order passed in revision under sub-section
(1) shall, subject to the provisions of section 113 or
section 117 or section 118, be final and binding on the parties.
(4) If the said decision or order involves an issue on which the Appellate Tribunal or the High Court has
given its decision in some other proceedings and an appeal to the High Court or the Supreme Court against
such decision of the Appellate Tribunal or the High Court is pending, the period spent between the date of the
decision of the Appellate Tribunal and the date of the decision of the High Court or the date of the decision of
the High Court and the date of decision of the Supreme Court shall be excluded in computing the period of
limitation referred to in clause
(b) of sub-section
(2) where proceedings for revision have been initiated by way
of issue of a notice under this section.
(5) Where the issuance of an order under sub-section
(1) is stayed by the order of a court or Appellate
Tribunal, the period of such stay shall be excluded in computing the period of limitation referred to in
clause
(b) of sub-section
(2).
(6) For the purposes of this section, the term,––
(i) “record” shall include all records relating to any proceedings under this Act available at the
time of examination by the Revisional Authority;
(ii) “decision” shall include intimation given by any officer lower in rank than the Revisional
Authority.
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109. Constitution of Appellate Tribunal and Benches thereof.—
(1) The Government shall, on the
recommendations of the Council, by notification, constitute with effect from such date as may be specified
therein, an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for hearing appeals
against the orders passed by the Appellate Authority or the Revisional Authority.
(2) The powers of the Appellate Tribunal shall be exercisable by the National Bench and Benches
thereof (hereinafter in this Chapter referred to as “Regional Benches”), State Bench and Benches thereof
(hereafter in this Chapter referred to as “Area Benches”).
(3) The National Bench of the Appellate Tribunal shall be situated at New Delhi which shall be
presided over by the President and shall consist of one Technical Member (Centre) and one Technical
Member (State).
(4) The Government shall, on the recommendations of the Council, by notification, constitute such number
of Regional Benches as may be required and such Regional Benches shall consist of a Judicial Member, one
Technical Member (Centre) and one Technical Member (State).
(5) The National Bench or Regional Benches of the Appellate Tribunal shall have jurisdiction to hear
appeals against the orders passed by the Appellate Authority or the Revisional Authority in the cases
where one of the issues involved relates to the place of supply.
(6) The Government shall, by notification, specify for each State or Union territory, 1*** a Bench of the
Appellate Tribunal (hereafter in this Chapter, referred to as “State Bench”) for exercising the powers of the
Appellate Tribunal within the concerned State or Union territory:
2* * * * *
Provided further that] the Government shall, on receipt of a request from any State Government,
constitute such number of Area Benches in that State, as may be recommended by the Council:
3
[Provided also that] the Government may, on receipt of a request from any State, or on its own
motion for a Union territory, notify the Appellate Tribunal in a State to act as the Appellate Tribunal for
any other State or Union territory, as may be recommended by the Council, subject to such terms and
conditions as may be prescribed.
(7) The State Bench or Area Benches shall have jurisdiction to hear appeals against the orders passed
by the Appellate Authority or the Revisional Authority in the cases involving matters other than those
referred to in sub-section
(5).
(8) The President and the State President shall, by general or special order, distribute the business or
transfer cases among Regional Benches or, as the case may be, Area Benches in a State.
(9) Each State Bench and Area Benches of the Appellate Tribunal shall consist of a Judicial Member,
one Technical Member (Centre) and one Technical Member (State) and the State Government may
designate the senior most Judicial Member in a State as the State President.
(10) In the absence of a Member in any Bench due to vacancy or otherwise, any appeal may, with the
approval of the President or, as the case may be, the State President, be heard by a Bench of two
Members:
Provided that any appeal where the tax or input tax credit involved or the difference in tax or input tax
credit involved or the amount of fine, fee or penalty determined in any order appealed against, does not
exceed five lakh rupees and which does not involve any question of law may, with the approval of the
1. The words “except for the State of Jammu and Kashmir” omitted by Act 12 of 2020, s. 125 (w.e.f. 30-6-2020).
2. The first proviso omitted by s. 125, ibid. (w.e.f. 30-6-2020).
3. Subs. by Act 26 of 2017, s. 2, for “Provided further that” (w.e.f. 8-7-2017).
79
President and subject to such conditions as may be prescribed on the recommendations of the Council, be
heard by a bench consisting of a single member.
(11) If the Members of the National Bench, Regional Benches, State Bench or Area Benches differ in
opinion on any point or points, it shall be decided according to the opinion of the majority, if there is a
majority, but if the Members are equally divided, they shall state the point or points on which they differ, and
the case shall be referred by the President or as the case may be, State President for hearing on such point or
points to one or more of the other Members of the National Bench, Regional Benches, State Bench or Area
Benches and such point or points shall be decided according to the opinion of the majority of Members who
have heard the case, including those who first heard it.
(12) The Government, in consultation with the President may, for the administrative convenience,
transfer—
(a) any Judicial Member or a Member Technical (State) from one Bench to another Bench, whether
National or Regional; or
(b) any Member Technical (Centre) from one Bench to another Bench, whether National, Regional,
State or Area.
(13) The State Government, in consultation with the State President may, for the administrative
convenience, transfer a Judicial Member or a Member Technical (State) from one Bench to another Bench
within the State.
(14) No act or proceedings of the Appellate Tribunal shall be questioned or shall be invalid merely on
the ground of the existence of any vacancy or defect in the constitution of the Appellate Tribunal.
110. President and Members of Appellate Tribunal, their qualification, appointment, conditions
of service, etc.—
(1) A person shall not be qualified for appointment as—
(a) the President, unless he has been a Judge of the Supreme Court or is or has been the Chief
Justice of a High Court, or is or has been a Judge of a High Court for a period not less than five years;
(b) a Judicial Member, unless he—
(i) has been a Judge of the High Court; or
(ii) is or has been a District Judge qualified to be appointed as a Judge of a High Court; or
(iii) is or has been a Member of Indian Legal Service and has held a post not less than
Additional Secretary for three years;
(c) a Technical Member (Centre) unless he is or has been a member of Indian Revenue (Customs
and Central Excise) Service, Group A, and has completed at least fifteen years of service in Group A;
(d) a Technical Member (State) unless he is or has been an officer of the State Government not below
the rank of Additional Commissioner of Value Added Tax or the State goods and services tax or such rank
as may be notified by the concerned State Government on the recommendations of the Council with at
least three years of experience in the administration of an existing law or the State Goods and Services Tax
Act or in the field of finance and taxation.
(2) The President and the Judicial Members of the National Bench and the Regional Benches shall be
appointed by the Government after consultation with the Chief Justice of India or his nominee:
Provided that in the event of the occurrence of any vacancy in the office of the President by reason of his
death, resignation or otherwise, the senior most Member of the National Bench shall act as the President until
the date on which a new President, appointed in accordance with the provisions of this Act to fill such
vacancy, enters upon his office:
80
Provided further that where the President is unable to discharge his functions owing to absence, illness
or any other cause, the senior most Member of the National Bench shall discharge the functions of the
President until the date on which the President resumes his duties.
(3) The Technical Member (Centre) and Technical Member (State) of the National Bench and Regional
Benches shall be appointed by the Government on the recommendations of a Selection Committee consisting of
such persons and in such manner as may be prescribed.
(4) The Judicial Member of the State Bench or Area Benches shall be appointed by the State
Government after consultation with the Chief Justice of the High Court of the State or his nominee.
(5) The Technical Member (Centre) of the State Bench or Area Benches shall be appointed by the
Central Government and Technical Member (State) of the State Bench or Area Benches shall be
appointed by the State Government in such manner as may be prescribed.
(6) No appointment of the Members of the Appellate Tribunal shall be invalid merely by the reason of any
vacancy or defect in the constitution of the Selection Committee.
(7) Before appointing any person as the President or Members of the Appellate Tribunal, the Central
Government or, as the case may be, the State Government, shall satisfy itself that such person does not have any
financial or other interests which are likely to prejudicially affect his functions as such President or Member.
(8) The salary, allowances and other terms and conditions of service of the President, State President and the
Members of the Appellate Tribunal shall be such as may be prescribed:
Provided that neither salary and allowances nor other terms and conditions of service of the President,
State President or Members of the Appellate Tribunal shall be varied to their disadvantage after their
appointment.
(9) The President of the Appellate Tribunal shall hold office for a term of three years from the date on
which he enters upon his office, or until he attains the age of seventy years, whichever is earlier and shall
be eligible for reappointment.
(10) The Judicial Member of the Appellate Tribunal and the State President shall hold office for a term
of three years from the date on which he enters upon his office, or until he attains the age of sixty-five
years, whichever is earlier and shall be eligible for reappointment.
(11) The Technical Member (Centre) or Technical Member (State) of the Appellate Tribunal shall
hold office for a term of five years from the date on which he enters upon his office, or until he attains the
age of sixty-five years, whichever is earlier and shall be eligible for reappointment.
(12) The President, State President or any Member may, by notice in writing under his hand addressed
to the Central Government or, as the case may be, the State Government resign from his office:
Provided that the President, State President or Member shall continue to hold office until the expiry of
three months from the date of receipt of such notice by the Central Government, or, as the case may be,
the State Government or until a person duly appointed as his successor enters upon his office or until the
expiry of his term of office, whichever is the earliest.
(13) The Central Government may, after consultation with the Chief Justice of India, in case of the
President, Judicial Members and Technical Members of the National Bench, Regional Benches or Technical
Members (Centre) of the State Bench or Area Benches, and the State Government may, after consultation with
the Chief Justice of High Court, in case of the State President, Judicial Members, Technical Members (State)
of the State Bench or Area Benches, may remove from the office such President or Member, who—
(a) has been adjudged an insolvent; or
(b) has been convicted of an offence which, in the opinion of such Government involves moral
turpitude; or
(c) has become physically or mentally incapable of acting as such President, State President or
Member; or
81
(d) has acquired such financial or other interest as is likely to affect prejudicially his functions as
such President, State President or Member; or
(e) has so abused his position as to render his continuance in office prejudicial to the public
interest:
Provided that the President, State President or the Member shall not be removed on any of the grounds
specified in clauses
(d) and
(e), unless he has been informed of the charges against him and has been given an
opportunity of being heard.
(14) Without prejudice to the provisions of sub-section
(13),––
(a) the President or a Judicial and Technical Member of the National Bench or Regional Benches,
Technical Member (Centre) of the State Bench or Area Benches shall not be removed from their office
except by an order made by the Central Government on the ground of proved misbehaviour or incapacity
after an inquiry made by a Judge of the Supreme Court nominated by the Chief Justice of India on a
reference made to him by the Central Government and of which the President or the said Member had
been given an opportunity of being heard;
(b) the Judicial Member or Technical Member (State) of the State Bench or Area Benches shall not
be removed from their office except by an order made by the State Government on the ground of proved
misbehaviour or incapacity after an inquiry made by a Judge of the concerned High Court nominated by
the Chief Justice of the concerned High Court on a reference made to him by the State Government and
of which the said Member had been given an opportunity of being heard.
(15) The Central Government, with the concurrence of the Chief Justice of India, may suspend from
office, the President or a Judicial or Technical Members of the National Bench or the Regional Benches or
the Technical Member (Centre) of the State Bench or Area Benches in respect of whom a reference has
been made to the Judge of the Supreme Court under sub-section
(14).
(16) The State Government, with the concurrence of the Chief Justice of the High Court, may suspend
from office, a Judicial Member or Technical Member (State) of the State Bench or Area Benches in
respect of whom a reference has been made to the Judge of the High Court under sub-section
(14).
(17) Subject to the provisions of article 220 of the Constitution, the President, State President or other
Members, on ceasing to hold their office, shall not be eligible to appear, act or plead before the National
Bench and the Regional Benches or the State Bench and the Area Benches thereof where he was the
President or, as the case may be, a Member.
111. Procedure before Appellate Tribunal.—
(1) The Appellate Tribunal shall not, while disposing of
any proceedings before it or an appeal before it, be bound by the procedure laid down in the Code of Civil
Procedure, 1908 (5 of 1908), but shall be guided by the principles of natural justice and subject to the other
provisions of this Act and the rules made thereunder, the Appellate Tribunal shall have power to regulate its
own procedure.
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