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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Substantial question of law governs appellate forum; interstate treatment or place of supply disputes go to a higher appellate forum.</h1> An appeal from a Tribunal order lies to the High Court if the High Court is satisfied the appeal raises a substantial question of law. If the order concerns a conflict over whether a transaction is intra State or inter State or disputes the place of supply, the appeal lies to the Supreme Court instead of the High Court.

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