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of <h1>Appeal to High Court under Himachal Pradesh GST Act, 2017, Sec 117, requires substantial legal question. 180-day deadline.</h1> Under the Himachal Pradesh Goods and Services Tax Act, 2017, Section 117 allows an aggrieved party to appeal to the High Court against orders from the State or Area Benches of the Appellate Tribunal, provided there is a substantial question of law. The appeal must be filed within 180 days, although extensions may be granted for valid reasons. The High Court formulates the legal question, hears arguments, and delivers a judgment, which must be adhered to by both parties. A bench of at least two judges hears the appeal, and the Civil Procedure Code provisions apply unless stated otherwise.
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