Substantial question of law governs High Court appeals under GST, with prescribed timelines, formulated issues, and two-judge bench review. Appeals to the High Court lie from orders of the State Benches of the Appellate Tribunal where the case involves a substantial question of law. The appeal must generally be filed within 180 days from receipt of the order, subject to condonation for sufficient cause, and in the prescribed form and manner. The High Court formulates the substantial question of law, hears the appeal only on that question, decides it with reasons, and may determine issues not decided or wrongly decided by the Tribunal. Appeals are heard by a Bench of not less than two Judges, with majority-based decision-making and certified-copy enforcement.
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 High Court appeals under GST, with prescribed timelines, formulated issues, and two-judge bench review.
Appeals to the High Court lie from orders of the State Benches of the Appellate Tribunal where the case involves a substantial question of law. The appeal must generally be filed within 180 days from receipt of the order, subject to condonation for sufficient cause, and in the prescribed form and manner. The High Court formulates the substantial question of law, hears the appeal only on that question, decides it with reasons, and may determine issues not decided or wrongly decided by the Tribunal. Appeals are heard by a Bench of not less than two Judges, with majority-based decision-making and certified-copy enforcement.
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