GST Appeal to the High Court under GST Act.

Either side (department or party) if aggrieved by any order passed by the State bench or Area Bench of the Tribunal may file an appeal to the High Court and the High Court may admit such appeal if it is satisfied that the case involves a substantial question of law. (Please recall that on questions of facts the Tribunal is the final authority).

Appeals to the High Court are to be filed within 180 days, but the HC has the power to condone delay on being satisfied of sufficient cause for the same. Fees shall be as prescribed.

On being satisfied that a substantial question of law is involved, the High Court shall formulate that question, and the appeal shall be heard only on the question so formulated. However, the HC has the power to hear the appeal on any other substantial question of law if it is satisfied that the case involves such question. The High Court shall decide the questions of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. The High Court may determine any issue which has not been determined by the State Bench or Area Benches or has been wrongly determined by the State Bench or Area Benches, by reason of a decision on such questions of law.

 

23.46 An appeal filed before the High Court shall be heard by a bench of not less than two Judges, and shall be decided in accordance with the majority opinion. Where there is no such majority, the points of difference shall be heard by one or more of the other Judges and such points shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it.

 
Related Topics ....
Structure of Appeals under GST in the CGST Act.
Appeals by the party to the First Appellate Authority (FAA) in the CGST Act.
Deposit Of Tax Admitted And Pre-Deposit under GST Law
Appeals By The Department (CGST) Before The FAA under GST Law
Power Of Revision Authority [ Section 108 of CGST Act, 2017]
GST Appeals by the Party before the Appellate Tribunal under GST Act.
GST Appeals by the Department Before the Appellate Tribunal under GST Act.
Authorised Representative under the GST Act.
GST Appeal to the High Court under GST Act.
GST Appeal to the Supreme Court under GST Act.
GST Appeal Not to be Filed in Certain Cases [Section 120 of GST]
Non-Appealable Decisions and Orders Under Section-121of GST Act.
 
 
 
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