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<h1>Appeal to High Court under Section 117 of Maharashtra GST Act for substantial legal questions within 180 days.</h1> Under Section 117 of the Maharashtra Goods and Services Tax Act, 2017, an aggrieved party can appeal to the High Court against an order from the State or Area Benches of the Appellate Tribunal if 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 for valid reasons. The High Court formulates the legal question and hears the appeal based on it, with a minimum of two judges. The court's judgment is binding, and the Civil Procedure Code applies to these appeals.