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of <h1>Appealing Orders from Appellate Tribunal: Section 106 Details Process, Time Limits, and Requirements for High Court Appeals</h1> Section 106 of the Model GST Law outlines the process for appealing to the High Court against orders from the Appellate Tribunal. Appeals are permissible if they involve substantial questions of law, but are restricted in cases of inter-State or intra-State transaction disputes or place of supply disagreements. Appeals must be filed within 180 days, accompanied by a fee and a memorandum specifying the legal question. The High Court can extend this period if justified. A bench of at least two judges will hear the appeal, and decisions are based on majority opinion. The Code of Civil Procedure applies unless stated otherwise.
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