Section 113(1) in Tripura State Goods and Services Tax Act, 2017
(1)The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case bank to the Appellate Authority, or the Revisional Authority or to the original adjudicating authority, with such direction as it may think fir, for a fresh adjudication or decision after taking additional evidence if necessary.
