Section 112 provides the right to appeal before the GST Appellate Tribunal against orders passed by the Appellate Authority or Revisional Authority. The Tribunal serves as the second appellate forum under GST and functions as an independent body for resolving disputes between taxpayers and the GST department.

If a taxpayer is dissatisfied with an order passed under Section 107 (First Appeal) or Section 108 (Revision), he may file an appeal before the Appellate Tribunal within the prescribed time. Similarly, the GST department may also file an appeal if it believes that the order is incorrect and causes loss of revenue.

The appellant must file the appeal in the prescribed form along with the required fees and mandatory pre-deposit of tax. The Tribunal examines facts, legal provisions, evidence, and arguments presented by both sides before passing its decision.

The Tribunal has wide powers and may confirm, modify, or set aside the order appealed against. It may also remand the matter for fresh examination where necessary. The Tribunal's order is binding unless challenged before a higher judicial forum.

The purpose of Section 112 is to provide an independent and specialized forum for resolving GST disputes fairly and efficiently.

Example:
A taxpayer loses an appeal before the Appellate Authority and is asked to pay additional GST. Believing the order is legally incorrect, he files an appeal before the Appellate Tribunal under Section 112.

Key Points:

• Second appellate stage under GST.
• Available to both taxpayers and department.
• Requires prescribed pre-deposit.
• Tribunal can confirm, modify, or set aside orders.

One-Line Summary:
Section 112 allows taxpayers and the department to challenge appellate or revisional orders before the GST Appellate Tribunal.