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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


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<h1>Substantial question of law: admission and hearing limited to formulated legal questions arising from appellate tribunal orders.</h1> Appeals from State Benches of the Appellate Tribunal are admissible to the High Court only if a substantial question of law is involved; such appeals must be filed within the prescribed period, subject to extension for sufficient cause. The High Court formulates the substantial question and ordinarily confines the hearing to that question, though it may, for reasons recorded, decide other substantial legal questions. The Court must give reasoned judgment on the formulated question, may address issues undetermined or wrongly decided by State Benches for reasons arising from that question, and appeals are heard by a Bench of at least two judges.