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of <h1>Appeal to High Court under Section 117 GST Ready Reckoner requires substantial law question; 180-day filing deadline applies.</h1> An appeal to the High Court under Section 117 of the GST Ready Reckoner is permissible if a substantial question of law is involved, specifically for orders passed by State Benches of the Appellate Tribunal. The appeal must be filed within 180 days using Form GST APL 08, and the High Court can condone delays. The respondent bears the burden of proof regarding the question of law. Appeals are heard by a bench of at least two judges, with decisions based on majority opinion. The provisions of the Code of Civil Procedure apply, and the process is distinct from judicial reviews under articles 226/227.
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