Substantial question of law governs appellate forum; interstate treatment or place of supply disputes go to a higher appellate forum. 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.
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.
Substantial question of law governs appellate forum; interstate treatment or place of supply disputes go to a higher appellate forum.
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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