Section 48(5) in The Chhattisgarh Value Added Tax Act, 2005
(5)Every appeal under sub-section (1) shall be filed within thirty days and every appeal under sub-section (2) shall be filed within sixty days from the date of communication of the order against which the appeal is to be filed.[(5-A) Where the Commissioner considers that any order passed by any Additional Commissioner of Commercial Tax in so for as it is prejudicial to the interests of revenue he may file an appeal to the Tribunal within two years from date of such order.] [Inserted by C.G. Act No. 13 of 2011, dated 3.5.2011.][(6) Subject to such procedure as may be prescribed and after such further inquiry as it may think fit:-(a)the [Additional Commissioner or] Appellate Deputy Commissioner shall dispose of every appeal within one calendar year from the date of filing of such appeal. In disposing of such appeal, the [Additional Commissioner or] [Inserted by C.G. Act No. 13 of 2011, dated 3.5.2011.] Appellate Deputy Commissioner may confirm, reduce, enhance or annul the assessment of tax or imposition of penalty or both both shall not remand the case;(b)the Tribunal may,-(i)confirm, reduce, enhance or annul the assessment of tax or imposition of penalty; or(ii)set aside the assessment or the imposition of penalty or both and direct the officer whose order of assessment or imposition of penalty has been appealed against to make a fresh assessment or reimpose penalty, after making such enquiry as it may direct; or(iii)pass such order as it may deem fit.]
