Appeals on Puducherry GST Tribunal Orders to High Court Allowed for Legal Questions, 180-Day Filing Limit
Under the Puducherry Goods and Services Tax Act, 2017, individuals aggrieved by an order from the State or Area Benches of the Appellate Tribunal can appeal to the High Court if a substantial question of law is involved. Appeals must be filed within 180 days of receiving the order, although extensions may be granted for valid reasons. The High Court will formulate the legal question, and the appeal will be heard by at least two judges. The court's decision will be based on the majority opinion, and the judgment will be executed based on a certified copy. The Code of Civil Procedure applies to these appeals.
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