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of <h1>Appealing Appellate Tribunal Orders: Section 87 of Model GST Law Details Procedure, Deadlines, and Requirements</h1> Section 87 of the Model GST Law outlines the procedure for appealing to the High Court against orders passed by the Appellate Tribunal. An appeal can be filed by the Commissioner of GST or an aggrieved party if it involves a substantial question of law. Appeals must be filed within 180 days, accompanied by a fee and a memorandum stating the legal question. The High Court may admit late appeals for valid reasons and will formulate the legal question for hearing. A bench of at least two judges will decide the appeal, and their decision must be implemented based on a certified judgment copy. The Code of Civil Procedure applies to these appeals unless otherwise specified.
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