Section 113 of CGST Act - Orders of Appellate Tribunal
Section 113 of the Central Goods and Services Tax Act, 2017 sets out the powers and procedure of the Goods and Services Tax Appellate Tribunal when deciding an appeal. It covers the nature of orders the Tribunal may pass, adjournments, rectification of errors, the expected disposal period, communication of orders and their finality.
Updated: 15 September 2026
- The Tribunal may confirm, modify or annul the order under appeal, or remand the matter with directions.
- A party ordinarily cannot receive more than three adjournments during the hearing.
- An error apparent on the face of the record may be rectified when noticed or brought to the Tribunal's notice within three months from the order.
- Appeals should, as far as possible, be heard and decided within one year from filing.
- Subject to Sections 117 and 118, Tribunal orders on appeal are final and binding on the parties.
Meaning and scope of Section 113
Section 113 operates after an appeal reaches the Appellate Tribunal under Section 112. The provision gives the Tribunal broad appellate powers, but requires an opportunity of hearing before the appeal is decided. Depending on the case, the Tribunal may uphold the challenged decision, change it, set it aside, or send the matter back to the appropriate authority for fresh adjudication or decision with directions.
The Goods and Services Tax Appellate Tribunal, commonly referred to as GSTAT, is constituted under Section 109 of the CGST Act. The official GSTAT platform provides e-filing, cause lists, case status, orders and other Tribunal services.
Text of Section 113 - Orders of Appellate Tribunal
(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.
What orders can the GST Appellate Tribunal pass?
Under sub-section (1), the Tribunal can confirm the order under appeal, modify it, or annul it. It can also remand the matter to the Appellate Authority, Revisional Authority or original adjudicating authority for a fresh decision. Where necessary, the remand directions may permit additional evidence to be taken.
Adjournments before GSTAT
Sub-section (2) permits the Tribunal to grant time and adjourn a hearing where sufficient cause is shown. Reasons must be recorded in writing. The statutory proviso limits adjournments to not more than three for a party during the hearing of the appeal.
Rectification of an error apparent on the face of the record
Sub-section (3) permits amendment of an order to rectify an error apparent on the face of the record. The error may be noticed by the Tribunal itself or brought to its notice by the specified tax authorities or the other party within three months from the date of the order. If the proposed amendment would enhance an assessment, reduce a refund or input tax credit, or otherwise increase the liability of the other party, that party must first receive an opportunity of being heard.
One-year period for disposal of appeals
Sub-section (4) states that the Tribunal shall, as far as possible, hear and decide every appeal within one year from the date on which it is filed. The words "as far as possible" make this a statutory objective for timely disposal rather than an unconditional automatic consequence if the period is exceeded.
Communication and finality of Tribunal orders
Under sub-section (5), copies of the Tribunal's order must be sent to the authorities and parties specified in the provision. Under sub-section (6), an appellate order of the Tribunal is final and binding on the parties except for the further remedies preserved by Section 117 - Appeal to High Court and Section 118 - Appeal to Supreme Court.
Related provisions under Chapter XVIII
Official references
For the current statutory text and Tribunal services, refer to the official India Code - Central Goods and Services Tax Act, 2017 and the Goods and Services Tax Appellate Tribunal (GSTAT). The GSTAT e-filing portal is available at GSTAT e-Filing.