Section 113 deals with the powers and procedure of the GST Appellate Tribunal while deciding appeals. The Tribunal is expected to provide a fair and independent decision after considering all evidence, records, and submissions made by both parties.

After hearing the taxpayer and the GST department, the Tribunal may pass such orders as it thinks fit. It may confirm the order, modify it, cancel it, or send the matter back to the lower authority for reconsideration. The Tribunal may also grant relief where justified.

The Tribunal is required to pass a reasoned order explaining the basis of its decision. Copies of the order are provided to both parties. Such orders become binding unless challenged before the High Court or Supreme Court.

The Tribunal also has powers to rectify any mistake apparent on the face of the record within the prescribed time. This helps correct clerical or obvious legal errors without requiring a fresh appeal.

The objective of Section 113 is to ensure proper adjudication of GST disputes through a specialized appellate body.

Example:
The Tribunal finds that the department wrongly denied Input Tax Credit because all required documents were available. It sets aside the demand and grants relief to the taxpayer.

Key Points:

• Tribunal passes reasoned and speaking orders.
• Can confirm, modify, annul, or remand matters.
• Orders are binding unless challenged further.
• Rectification of apparent mistakes is allowed.

One-Line Summary:
Section 113 empowers the Appellate Tribunal to decide GST appeals and issue binding orders after hearing both parties.