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of <h1>Aggrieved parties can appeal Appellate Tribunal orders under UP GST Act 2017 if substantial legal questions arise.</h1> Under the Uttar Pradesh Goods and Services Tax Act, 2017, an aggrieved party can appeal to the High Court against orders from the State or Area Benches of the Appellate Tribunal, provided a substantial question of law is involved. The appeal must be filed within 180 days of receiving the order, though late submissions may be accepted with valid reasons. The High Court formulates the legal question and bases its decision on it, with appeals heard by at least two judges. The High Court's judgment is enforceable, and the Civil Procedure Code applies to these appeals.
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