Substantial question of law governs appeals to the High Court from Appellate Tribunal orders under the cess framework. Appeal to the High Court lies from an order of the Appellate Tribunal where the aggrieved person raises a substantial question of law. The appeal must be filed within 180 days in the prescribed form and manner, though delay may be condoned for sufficient cause. The High Court must formulate the substantial question of law, hear the appeal on that question, and may consider other such questions for recorded reasons.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Substantial question of law governs appeals to the High Court from Appellate Tribunal orders under the cess framework.
Appeal to the High Court lies from an order of the Appellate Tribunal where the aggrieved person raises a substantial question of law. The appeal must be filed within 180 days in the prescribed form and manner, though delay may be condoned for sufficient cause. The High Court must formulate the substantial question of law, hear the appeal on that question, and may consider other such questions for recorded reasons.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
