Rule 113 - Order of Appellate Authority or Appellate Tribunal.

Section 113: Orders from Appellate Authority or Tribunal

This section outlines the procedures for issuing orders by the Appellate Authority and Appellate Tribunal under the GST law. When the Appellate Authority makes an order as per sub-section (11) of section 107, it must also provide a summary of this order in FORM GST APL-04. This summary should clearly show the final confirmed amount of demand. Similarly, when the Appellate Tribunal issues an order under sub-section (1) of section 113, it is required to issue or ensure the issuance of a summary of the order in FORM GST APL-04A. This summary must also clearly indicate the final amount of demand confirmed by the Tribunal. These requirements ensure clarity and transparency in the communication of orders related to tax demands.