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of <h1>High Court Appeals in GST Cases: File Within 180 Days, Requires Substantial Law Question, FORM GST APL-08 Needed.</h1> Appeals to the High Court under the GST law can be filed by either the department or taxpayer if aggrieved by an Appellate Tribunal order, provided the case involves a substantial question of law. Such appeals must be filed within 180 days, although extensions may be granted for sufficient cause. The appeal process requires submission in FORM GST APL-08, and the High Court may formulate and decide on substantial legal questions. A bench of at least two judges hears the appeal, and in case of disagreement, additional judges may be involved to resolve the issue. The High Court's judgment is binding and must be implemented by the concerned parties.
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