¹[ (1) If any person or any VAT officer is aggrieved by a decision taken or order issued under this Act or any rule made thereunder by any Commissioner or Commissioner (Appeal) or Director General or by any VAT officer holding the same rank may, within 90 (ninety) days from the date of service of such decision or order, prefer an appeal in the prescribed manner before the Appellate Tribunal, except against an order of seizure or sale issued under section 95 in case of supply of goods or provision of services or the order issued under section 82 and 98 of the Customs Act in case of imported goods ²[:

Provided that, if the President, Appellate Tribunal is satisfied that the appellant has not been able to file the appeal within the said 90 (ninety) days for reasonable cause, then he can give permission to the appellant to file the appeal for the next 60 (sixty) days of the said period.]

³[(2) Where a person, other than a VAT officer, prefers an appeal under sub-section (1), he shall, at the time of filing such appeal, pay ⁴[10 (ten)] percent ⁵[of the tax, excluding penalty] specified in the impugned order:

Provided, while filing appeal to the Customs, Excise and VAT Appellate Tribunal against the order passed by the Commissioner (Appeal) under sub-section (1), the aggrieved person shall not require depositing any portion of the tax demanded or fine imposed upon him.]

(3) The Appellate Tribunal, after hearing the parties to the appeal, may pass such order as it thinks fit and proper, including an interim order staying the collection of tax.

(4) Any interim order of the Appellate Tribunal staying collection of tax shall cease to have effect on the day after the expiry of a period of 6 (six) months following the day on which it was passed unless the case is finally decided, or the interim order is withdrawn by the Tribunal earlier.

(5) Notwithstanding anything contained in this Act or the rules made thereunder, if the Appellate Tribunal fails to dispose of the appeal within a period of 2 (two) years, the appeal shall be deemed to have been granted by the Appellate Tribunal.

⁶[(5A) Notwithstanding anything contained contrary in any provision of this Act, for reasons of epidemic, pandemic, acts of God or war, the government, in public interest, by an order, can extend the time limit for disposal of appeal by Appellate Tribunal for that period of danger.

(5B) The order of extension of time limit mentioned in sub-section (5A) can be given retrospective effect.]

(6) The functional procedures of the Appellate Tribunal and of its branches shall be determined by the Tribunal itself.

(7) Every proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Penal Code (Act XLV of 1860) and the Appellate Tribunal shall be deemed to be a Civil Court under the Code of Civil Procedure. ]