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of <h1>Appeal to High Court Allowed Under Section 117 of MP GST Act for Substantial Legal Questions Within 180 Days</h1> Under Section 117 of the Madhya Pradesh Goods and Services Tax Act, 2017, an aggrieved person may appeal to the High Court against orders from the State or Area Benches of the Appellate Tribunal if the case involves a substantial question of law. The appeal must be filed within 180 days, with possible extensions for valid reasons. The High Court will formulate and decide on the substantial question of law, possibly addressing issues not determined or wrongly determined by lower benches. A panel of at least two judges will hear the appeal, and the judgment will be executed based on a certified copy. The Code of Civil Procedure applies to these appeals.
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