Section 111 – Procedure before Appellate Tribunal

Section 111 of the Central Goods and Services Tax Act, 2017 deals with the procedure to be followed by the Goods and Services Tax Appellate Tribunal (GSTAT) while hearing appeals and other proceedings under the GST law.

The provision gives the Appellate Tribunal procedural independence while requiring it to follow the principles of natural justice and the other provisions of the CGST Act and the rules made under it. It also gives the Tribunal specified powers similar to those of a civil court, provides for enforcement of its orders, and declares its proceedings to be judicial proceedings for specified legal purposes.

Section 111 is therefore an important provision for understanding how GST appeals are conducted before the Appellate Tribunal. It does not itself prescribe every filing, hearing and administrative step. Instead, it establishes the legal foundation for the Tribunal’s procedure, powers and enforcement mechanism, supplemented by the applicable GST rules and the GSTAT procedural framework.

What Is Section 111 of the CGST Act?

Section 111 is titled “Procedure before Appellate Tribunal.”

The provision contains four sub-sections:

• Section 111(1) deals with the Tribunal’s procedure and principles of natural justice.
• Section 111(2) gives the Tribunal specified powers of a civil court.
• Section 111(3) deals with enforcement of Tribunal orders.
• Section 111(4) deals with the judicial character of proceedings and the Tribunal’s deemed civil-court status for specified purposes.

The basic idea is that GSTAT is not required to follow the entire procedure of a civil court, but it must conduct proceedings fairly and within the framework of the GST law.

Section 111(1) – Tribunal Not Bound by the Code of Civil Procedure

Section 111(1) provides that the Appellate Tribunal shall not be bound by the procedure laid down in the Code of Civil Procedure, 1908 while disposing of proceedings or appeals before it.

Instead, the Tribunal is required to be guided by the principles of natural justice.

At the same time, the Tribunal’s procedural powers remain subject to:

• the CGST Act;
• the applicable GST rules; and
• the other provisions governing the Tribunal.

The Tribunal also has power to regulate its own procedure.

This creates a balance between procedural flexibility and legal safeguards.

In simple words

A GST appeal before the Tribunal is not required to follow every technical procedure applicable to an ordinary civil suit.

However, this does not mean that the Tribunal can decide matters without following fair procedure.

It must respect natural justice and the statutory framework applicable to GSTAT proceedings.

What Are Principles of Natural Justice?

The expression principles of natural justice broadly refers to procedural fairness.

In GSTAT proceedings, this can include important safeguards such as:

• giving parties an opportunity to present their case;
• considering relevant submissions and evidence;
• giving parties an opportunity to respond where required;
• avoiding decisions based on undisclosed adverse material without appropriate opportunity to respond; and
• following the applicable statutory procedure.

Section 111 does not provide a complete definition of natural justice. Its practical application depends on the circumstances of the particular proceeding and the other provisions of the GST law.

Why Is Section 111(1) Important?

Tax disputes can involve substantial documentation and complicated questions of law and fact.

If the Tribunal were required to follow every technical rule of civil procedure in exactly the same way as an ordinary civil court, the appellate process could become unnecessarily rigid.

Section 111 therefore allows GSTAT to regulate its own procedure while preserving fairness through natural justice.

This is particularly important because GSTAT deals with appeals against orders passed by GST appellate and revisional authorities under the statutory appellate framework.

GSTAT Procedural Rules

The statutory power under Section 111 is supplemented by procedural rules.

The GST Council’s published material on the GSTAT Procedural Rules, 2024 states that those rules were framed under Sections 106 and 111 of the CGST Act to regulate the procedure and functioning of the Goods and Services Tax Appellate Tribunal.

The rules cover procedural matters such as:

• definitions;
• authorised representatives;
• filing;
• appeals;
• applications;
• documents;
• hearings;
• procedure before Benches; and
• other matters concerning Tribunal proceedings.

Therefore, Section 111 should be read together with the applicable GSTAT procedural rules rather than treated as the only source of procedural requirements.

Section 111(2) – Powers of a Civil Court

Section 111(2) provides that the Appellate Tribunal has, for discharging its functions under the CGST Act, the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 while trying a suit in relation to specified matters.

These powers include:

1. Summoning and enforcing attendance of persons and examining them on oath.
2. Requiring discovery and production of documents.
3. Receiving evidence on affidavits.
4. Requisitioning public records or documents from an office, subject to the statutory provisions referred to in the section.
5. Issuing commissions for examination of witnesses or documents.
6. Dismissing a representation for default or deciding it ex parte.
7. Setting aside an order of dismissal for default or an order passed ex parte.
8. Other prescribed matters.

These powers enable the Tribunal to effectively examine an appeal and the evidence relevant to the dispute.

Power to Summon Persons

The Tribunal can summon and enforce the attendance of a person and examine that person on oath.

This power can be relevant where a person’s evidence is necessary for deciding the dispute.

For example, an appeal may involve a factual dispute concerning:

• the nature of a transaction;
• the terms of a contract;
• movement of goods;
• accounting records;
• business arrangements; or
• other evidence.

Where appropriate, the Tribunal has statutory power to require attendance and examination.

Power to Require Production of Documents

The Tribunal can require the discovery and production of documents.

GST disputes frequently depend on documentary evidence such as:

• tax invoices;
• contracts;
• purchase orders;
• agreements;
• books of account;
• e-way bills;
• delivery documents;
• credit notes;
• debit notes;
• payment records;
• correspondence;
• accounting records; and
• other supporting documents.

Section 111 enables the Tribunal to obtain relevant documents necessary for deciding the appeal.

Evidence on Affidavits

Section 111(2) also gives the Tribunal the power to receive evidence on affidavits.

An affidavit is a written statement made by a person and sworn or affirmed in accordance with the applicable procedure.

This can allow relevant factual evidence to be placed before the Tribunal in documentary form rather than requiring every factual matter to be established only through oral examination.

The exact manner in which affidavits are filed and dealt with is governed by the applicable Tribunal procedure and rules.

Requisitioning Public Records

The Tribunal can requisition a public record or document, or a copy of such record or document, from an office, subject to the provisions referred to in Section 111(2).

This can be relevant where a government record is necessary for deciding an appeal.

For example, a dispute may involve a notification, registration record, official communication or another government document.

The Tribunal’s statutory power facilitates access to relevant public records.

Issuing Commissions

Section 111(2) also provides the power to issue commissions for examination of witnesses or documents.

A commission is a procedural mechanism through which specified evidence-gathering functions can be carried out.

This power can be useful where the Tribunal considers that a witness or document needs to be examined through an appropriate procedural mechanism.

Dismissal for Default

Section 111(2) gives the Tribunal the power to dismiss a representation for default or decide it ex parte.

A matter may therefore be dealt with in the absence of a party in circumstances permitted by the applicable procedure.

However, the same provision also gives the Tribunal the power to set aside an order of dismissal for default or an order passed ex parte.

This reflects the need to balance procedural discipline with fairness.

Setting Aside an Ex Parte Order

If an appeal or proceeding has been decided ex parte in circumstances covered by the applicable procedure, Section 111(2) gives the Tribunal power to set aside such an order.

Similarly, an order dismissing a representation for default may be capable of being set aside under the statutory framework.

The specific requirements for such applications are governed by the Act, rules and applicable Tribunal procedure.

Other Prescribed Matters

Section 111(2)(h) provides that the Tribunal also has civil-court-like powers in any other matter which may be prescribed.

This allows the procedural framework to be supplemented through rules.

It is one reason why Section 111 should be read together with the GST Rules and GSTAT procedural rules.

Section 111(3) – Enforcement of Tribunal Orders

Section 111(3) provides an important enforcement mechanism.

An order made by the Appellate Tribunal may be enforced by the Tribunal in the same manner as if it were a decree made by a court in a suit pending therein.

The provision also allows the Tribunal to send its order for execution to the appropriate court within whose local limits the relevant person or company falls.

This gives practical enforceability to Tribunal orders.

Execution Where the Order Is Against a Company

Where an order is against a company, Section 111(3) refers to the court within whose local limits the registered office of the company is situated.

This provides a statutory basis for identifying the appropriate court for execution.

Execution Where the Order Is Against Another Person

Where the order is against a person other than a company, Section 111(3) refers to the court within whose local limits the person:

• voluntarily resides;
• carries on business; or
• personally works for gain.

This provides the jurisdictional basis for execution of the Tribunal’s order.

Why Is Enforcement Important?

An appellate decision is meaningful only if it can be effectively implemented.

Section 111(3) therefore provides a mechanism for enforcement of Tribunal orders rather than leaving the successful party without a statutory execution framework.

It gives Tribunal orders an enforceable character similar to a court decree for the purposes specified in the provision.

Section 111(4) – Proceedings Deemed to Be Judicial Proceedings

Section 111(4) provides that proceedings before the Appellate Tribunal are deemed to be judicial proceedings for the purposes specified in the provision.

The statutory text refers to Sections 193 and 228 and, for the purpose of Section 196, the Indian Penal Code. It also provides that the Appellate Tribunal is deemed to be a civil court for the purposes of Section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973.

This gives GSTAT proceedings a formal judicial character for the purposes identified by the statute.

Meaning of Judicial Proceedings

The expression “judicial proceedings” indicates that proceedings before the Tribunal have a formal legal character.

Persons appearing before the Tribunal should therefore treat:

• evidence;
• statements;
• documents;
• affidavits; and
• submissions

with appropriate seriousness and accuracy.

Section 111(4) does not mean that GSTAT becomes a regular civil court for every purpose. Its deemed civil-court status operates for the specific purposes mentioned in the section.

Section 111 Does Not Make GSTAT a Civil Court in Every Respect

This distinction is important.

Section 111(1) specifically says that the Tribunal is not bound by the procedure of the Code of Civil Procedure, 1908.

Section 111(2), however, gives it certain powers vested in a civil court.

Section 111(4) further gives it deemed civil-court status for specified purposes.

Therefore, GSTAT is a statutory appellate tribunal with specified civil-court powers, rather than an ordinary civil court exercising unrestricted jurisdiction.

👉 Read More → Section 112 – Appeals to Appellate Tribunal

Section 111 and Section 109

Section 109 deals with the constitution of the Appellate Tribunal and its Benches.

Section 111 deals with the procedure before that Tribunal.

The current statutory framework has been substantially restructured from the original GSTAT design. The current India Code version reflects the later framework referring to the Principal Bench and State Bench, rather than relying on the original National Bench/Regional Bench structure.

Therefore:

Section 109 → Constitution and Benches

Section 111 → Procedure before the Tribunal

Section 111 and Section 112

Section 112 provides the statutory right to appeal to the Appellate Tribunal against specified orders passed under Section 107 or Section 108.

Section 111 then governs the procedural framework under which that appeal is considered.

In simple terms:

Section 112 = Who can appeal and how an appeal reaches the Tribunal

Section 111 = How the Tribunal conducts the proceedings

The two provisions therefore operate together.

Section 111 and Section 113

Section 113 deals with orders of the Appellate Tribunal.

Section 111 provides the procedural and evidentiary framework, while Section 113 deals with what the Tribunal can do when deciding the appeal.

For example, Section 113 allows the Tribunal, after giving the parties an opportunity of being heard, to confirm, modify or annul the decision or order appealed against, or to refer the case back in the circumstances specified there.

Thus:

Section 111 → Procedure and powers

Section 113 → Tribunal’s order

Section 111 and Natural Justice

Natural justice is one of the central features of Section 111(1).

The Tribunal is not bound by the technical procedure of the CPC, but it must be guided by principles of natural justice.

This means that procedural flexibility cannot be used to disregard fairness.

For example, where the law requires an affected party to be heard before an adverse order is passed, the Tribunal’s procedure must accommodate that requirement.

Section 111 and Additional Evidence

The GST appellate rules contain specific provisions concerning production of additional evidence before the Appellate Authority or Appellate Tribunal.

The CBIC’s published appeal rules state that an appellant is generally not permitted to produce evidence before the Appellate Authority or Tribunal that was not produced before the adjudicating authority or Appellate Authority, except in specified circumstances.

These circumstances include situations such as:

• evidence being wrongly refused;
• sufficient cause preventing production of evidence;
• relevant evidence not being produced for reasons beyond the appellant’s control; and
• other prescribed circumstances.

Therefore, Section 111’s broad procedural powers do not mean that a party can automatically introduce completely new evidence at any stage.

The applicable appellate rules must also be followed.

Section 111 and GSTAT Filing Procedure

The GST Council’s published material concerning amendments to Rules 110 and 111 provides for appeals to the Appellate Tribunal to be filed in FORM GST APL-05, along with relevant documents, electronically, with a provisional acknowledgement issued immediately. It also contemplated limited manual filing where the Registrar permits it by special or general order.

This demonstrates how the broad authority under Section 111 operates alongside detailed procedural rules.

The actual filing requirements should always be checked against the rules and notifications applicable at the time of filing.

Section 111 and Authorised Representatives

A party appearing before GSTAT may be represented by an authorised representative where permitted by the CGST Act and applicable rules.

The GSTAT Procedural Rules, 2024 published by the GST Council define an authorised representative in relation to proceedings before the Tribunal and refer to written authorisation or vakalatnama and the statutory framework governing representation.

Therefore, a taxpayer does not necessarily have to conduct every Tribunal proceeding personally, subject to the applicable provisions governing authorised representation.

Section 111 and Hearing of Appeals

A Tribunal proceeding generally involves:

1. filing of the appeal;
2. scrutiny and registration;
3. response by the other side where required;
4. production and examination of relevant material;
5. hearing of the parties;
6. consideration of evidence and legal arguments;
7. passing of the Tribunal’s order; and
8. communication and implementation of the order.

The exact procedural sequence may vary according to the nature of the appeal and the applicable GSTAT rules.

Section 111 provides the legal foundation for this procedural framework.

Practical Example – Tax Demand Appeal

Suppose a registered person receives an adjudication order confirming a GST demand.

The taxpayer challenges the order before the Appellate Authority.

If the taxpayer remains aggrieved by the appellate order and has a statutory right to appeal to GSTAT, the appeal proceeds under Section 112.

Once before the Tribunal, Section 111 governs the procedural framework.

The Tribunal may:

• require documents;
• hear the parties;
• examine evidence;
• summon persons where necessary;
• accept affidavits;
• issue procedural directions; and
• ultimately decide the appeal under the powers provided elsewhere in the Act.

Practical Example – Documentary Dispute

Suppose an appeal concerns whether input tax credit was properly available.

The dispute may involve:

• tax invoices;
• purchase records;
• supplier information;
• payment records;
• books of account; and
• other supporting documents.

The Tribunal can use the powers available under Section 111(2) to obtain and examine relevant evidence within the applicable procedural framework.

Practical Example – Ex Parte Proceeding

Suppose a party fails to appear in a proceeding despite the applicable procedural requirements.

The Tribunal may have the power under Section 111(2) to dismiss the representation for default or decide the matter ex parte.

At the same time, Section 111(2) also gives the Tribunal power to set aside such an order in appropriate circumstances.

The exact conditions and procedure depend on the applicable rules and the facts of the case.

Practical Example – Enforcement of Tribunal Order

Suppose GSTAT passes an order requiring a particular legal consequence and the order needs to be enforced.

Section 111(3) allows the Tribunal’s order to be enforced in the manner specified by that provision, including execution through the appropriate court based on the location of the company or person concerned.

This provides a statutory enforcement mechanism for Tribunal orders.

Section 111 and Section 107

Section 107 concerns appeals to the Appellate Authority.

Section 111 concerns procedure before the Appellate Tribunal.

A simplified appellate structure is:

Adjudicating Authority → Section 107 → Appellate Authority → Section 112 → Appellate Tribunal

The Tribunal’s procedural powers then operate under Section 111.

This distinction is important because the procedures, forums and statutory requirements are different at each appellate level.

Section 111 and Section 108

Section 108 deals with the powers of the Revisional Authority.

Orders passed by the Revisional Authority can fall within the appellate framework leading to the Tribunal where the statute permits.

Section 111 governs the Tribunal proceedings once a matter is properly before GSTAT.

Section 111 and Section 116

Section 116 deals with appearance by authorised representative.

Therefore, when understanding who may appear before the Tribunal, Section 111 should not be considered in isolation.

Section 111 provides the procedural powers of the Tribunal, while Section 116 addresses representation.

Section 111 and Section 117

Section 117 deals with an appeal to the High Court on specified substantial questions of law.

Therefore, a Tribunal order is not necessarily the final stage in every GST dispute.

The statutory appellate hierarchy can continue beyond GSTAT in the circumstances provided by law.

Section 111 should therefore be understood as the procedural foundation for the Tribunal stage of the GST appellate process.

Section 111 and Section 118

Section 118 deals with appeals to the Supreme Court in specified circumstances.

This further demonstrates that GSTAT forms part of a larger appellate structure.

Section 111 governs the procedural functioning of GSTAT, while Sections 117 and 118 provide subsequent appellate routes subject to their respective statutory conditions.

Important Difference Between Section 111 and Section 113

Basis	Section 111	Section 113
Main subject	Procedure before Appellate Tribunal	Orders of Appellate Tribunal
Focus	How proceedings are conducted	What order the Tribunal may pass
Natural justice	Expressly mentioned	Opportunity of hearing before order
Civil-court powers	Specified powers provided	Not the primary subject
Enforcement	Covered in Section 111(3)	Tribunal’s decision itself
Judicial proceedings	Section 111(4)	Not the main subject

Reading these sections together helps explain the Tribunal’s complete role.

Important Difference Between Section 105 and Section 111

Both provisions deal with procedural powers, but they apply to different bodies.

Basis	Section 105	Section 111
Authority	AAR, AAAR and National Appellate Authority	Appellate Tribunal
Main subject	Powers of advance ruling authorities	Procedure before GSTAT
Civil-court powers	Specified powers	Specified powers
Natural justice	Relevant through Chapter XVII	Expressly stated in Section 111(1)
Enforcement	Not the main subject	Specifically addressed in Section 111(3)

Section 105 belongs to the advance ruling framework, whereas Section 111 belongs to the GST appellate framework.

Important Points to Remember About Section 111

The major points of Section 111 are:

1. Section 111 deals with the procedure before the GST Appellate Tribunal.
2. GSTAT is not bound by the procedure laid down in the Code of Civil Procedure, 1908.
3. The Tribunal is guided by the principles of natural justice.
4. The Tribunal can regulate its own procedure subject to the CGST Act and applicable rules.
5. Section 111(2) gives GSTAT specified powers of a civil court.
6. The Tribunal can summon and enforce attendance of persons.
7. It can examine persons on oath.
8. It can require discovery and production of documents.
9. It can receive evidence on affidavits.
10. It can requisition specified public records or documents.
11. It can issue commissions for examination of witnesses or documents.
12. It can dismiss a representation for default or decide it ex parte.
13. It can set aside an order of dismissal for default or an ex parte order.
14. Additional prescribed matters can also fall within its civil-court-like powers.
15. Tribunal orders can be enforced in the manner specified in Section 111(3).
16. The provision identifies the appropriate court for execution depending on whether the order concerns a company or another person.
17. Proceedings before GSTAT are deemed judicial proceedings for the purposes specified in Section 111(4).
18. GSTAT is deemed to be a civil court for the purposes specified in Section 111(4).
19. Section 111 must be read with the GST Rules and GSTAT procedural rules.
20. Section 111 does not give the Tribunal unlimited procedural discretion.
21. Section 112 governs appeals to the Tribunal, while Section 111 governs the procedure once the matter is before it.
22. Section 113 deals with orders of the Appellate Tribunal.
23. Section 117 provides a further appeal to the High Court in specified cases.
24. Section 118 deals with appeals to the Supreme Court in specified circumstances.

👉 Read More → Section 110 – President and Members of Appellate Tribunal

Conclusion

Section 111 of the CGST Act establishes the procedural foundation for proceedings before the Goods and Services Tax Appellate Tribunal. It gives GSTAT flexibility by providing that the Tribunal is not bound by the detailed procedure of the Code of Civil Procedure, 1908. At the same time, the Tribunal must be guided by the principles of natural justice and remain subject to the CGST Act and the rules made under it.

The provision also gives GSTAT several important powers similar to those of a civil court. These include the power to summon and examine persons on oath, require discovery and production of documents, receive evidence on affidavits, requisition specified public records, issue commissions and deal with default or ex parte proceedings. These powers enable the Tribunal to properly examine the facts and evidence involved in GST appeals.

Another important feature is Section 111(3), which provides a mechanism for enforcement of Tribunal orders in the manner specified by the provision. This gives practical effect to GSTAT decisions and provides a statutory route for execution through the appropriate court where required.

Section 111(4) further provides that proceedings before the Appellate Tribunal are deemed to be judicial proceedings for specified legal purposes and gives the Tribunal deemed civil-court status for the purposes expressly mentioned in the section. This does not turn GSTAT into an ordinary civil court for every purpose; the statutory deeming provision operates within its specified scope.

The practical procedure before GSTAT is not determined by Section 111 alone. The provision works together with Sections 109, 112, 113, 116, 117 and 118, as well as the applicable GST Rules and GSTAT procedural rules. The GST Council’s published GSTAT Procedural Rules, 2024 were framed under Sections 106 and 111 to regulate the Tribunal’s procedure and functioning.

For taxpayers, the key point is that a GSTAT proceeding is a formal appellate proceeding with substantial procedural powers. Parties should therefore maintain proper records, comply with filing and hearing requirements, produce relevant evidence when required and present their legal and factual submissions carefully.

In short, Section 111 gives GSTAT procedural independence while preserving natural justice, specified civil-court powers and enforceability of its orders. It is therefore one of the central provisions governing how GST disputes are heard and dealt with at the Appellate Tribunal level.

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