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of <h1>Appeal GST Tribunal Orders to High Court Under Section 117 TN GST Act 2017 for Substantial Law Questions</h1> Section 117 of the Tamil Nadu Goods and Services Tax Act, 2017, allows any aggrieved party to appeal to the High Court against an order by the State Bench or Area Benches of the Appellate Tribunal. The appeal must involve a substantial question of law and be filed within 180 days of receiving the order, with possible extensions for valid reasons. The High Court formulates the legal question and hears the appeal accordingly, with a bench of at least two judges. The appeal is decided based on the judges' majority opinion, and the judgment is implemented based on a certified copy. The Code of Civil Procedure, 1908, applies to these appeals.
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