Orders of Appellate Tribunal :
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 to Revisional Authority or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary – section 113(1) of CGST Act.
The order is final and binding save as sections 117 and 118 – section 113(6) of CGST Act.
Section 117 provides for appeal to High Court and section 118 provides for appeal to Supreme Court.
Thus, Appellate Tribunal can remand the matter to lower authority.
Adjournments – Appellate Tribunal can give upto three adjournments – section 113(3) of CGST Act.
Time limit for deciding appeal – 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 – section 112(4) of CGST Act.
Distribution of copies of order of Appellate Tribunal – The Appellate Tribunal shall send a copy of every order passed under this section to the Appellate Authority, or the Revisional authority or to the original adjudicating authority, as the case may be, the appellant, the jurisdictional Commissioner of CGST and the jurisdictional Commissioner or Commissioner of SGST/UTGST – section 113 of CGST Act.