Final appellate review under GST law: limited routes with certification requirement and civil procedure rules governing appeals. Appeals under the State GST regime proceed from Appellate Tribunal bench orders or from High Court judgments certified by the High Court as fit for further review; the civil procedure code appellate provisions apply as far as practicable, and where a higher appellate forum varies or reverses a High Court judgment, effect is to be given in the manner prescribed for High Court decisions under the GST appellate scheme.
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.
Final appellate review under GST law: limited routes with certification requirement and civil procedure rules governing appeals.
Appeals under the State GST regime proceed from Appellate Tribunal bench orders or from High Court judgments certified by the High Court as fit for further review; the civil procedure code appellate provisions apply as far as practicable, and where a higher appellate forum varies or reverses a High Court judgment, effect is to be given in the manner prescribed for High Court decisions under the GST appellate scheme.
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