Appeal to High Court requires a substantial question of law to be formulated and limits hearing to that question. An appeal to the High Court lies from Appellate Tribunal orders where the High Court is satisfied a substantial question of law is involved, except orders on excise rate or value. The aggrieved Commissioner or other party must file a memorandum stating the substantial question and comply with filing requirements and fees. The High Court will formulate that question, hear the appeal primarily on it (but may, for recorded reasons, consider other substantial questions), decide and give reasons, award costs, and may determine issues left undecided or wrongly determined by the Tribunal. Appeals are heard by a bench of not less than two Judges, with prescribed dissent-resolution procedures.
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.
Appeal to High Court requires a substantial question of law to be formulated and limits hearing to that question.
An appeal to the High Court lies from Appellate Tribunal orders where the High Court is satisfied a substantial question of law is involved, except orders on excise rate or value. The aggrieved Commissioner or other party must file a memorandum stating the substantial question and comply with filing requirements and fees. The High Court will formulate that question, hear the appeal primarily on it (but may, for recorded reasons, consider other substantial questions), decide and give reasons, award costs, and may determine issues left undecided or wrongly determined by the Tribunal. Appeals are heard by a bench of not less than two Judges, with prescribed dissent-resolution procedures.
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