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of <h1>Appeal GST Tribunal Orders to High Court on Substantial Law Questions: 180-Day Limit, Extensions Possible</h1> Under the Punjab Goods and Services Tax Act, 2017, individuals aggrieved by orders 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 late appeals may be accepted for sufficient cause. The High Court formulates the legal question and hears the appeal based on it, with the possibility of addressing other substantial legal questions. A bench of at least two judges hears the appeal, and their decision is binding, with applicable provisions from the Code of Civil Procedure, 1908.
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