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of <h1>Appealing GST Tribunal Orders: High Court Process Under Section 117, Deadline, and Legal Requirements Explained</h1> Section 117 of the Rajasthan Goods and Services Tax Act, 2017, outlines the process for appealing to the High Court against orders from the State or Area Benches of the Appellate Tribunal. An appeal must be filed within 180 days of receiving the order, although late appeals may be accepted for sufficient cause. The High Court will only hear appeals involving substantial questions of law, which it will formulate. A bench of at least two judges will decide the appeal, and their judgment will be executed based on a certified copy. The Code of Civil Procedure, 1908, applies to these appeals.
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