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of <h1>Appeals under Section 117 of GST Act: High Court to Decide on Substantial Legal Questions, 180-Day Filing Limit</h1> Under Section 117 of the Gujarat 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, although the High Court may allow late submissions for valid reasons. The High Court formulates the legal question, hears arguments, and delivers a judgment. A bench of at least two judges decides the appeal, with provisions for resolving differences among judges. The Code of Civil Procedure, 1908, applies to these appeals unless stated otherwise.
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