https://www.taxtmi.com/acts?id=2940 Appeals from Appellate Tribunal orders lie to the High Court only where a substantial question of law is involved; the appellant must file a memorandum precisely stating that question and observe time limits subject to discretionary extension. The High Court formulates the substantial question, confines the hearing to that question while allowing respondents to contest its existence, decides the question with reasons and costs, may determine issues left undecided or wrongly decided by the Tribunal because of that question, and requires a bench of at least two judges with procedural application of the Code of Civil Procedure. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 17 Jul 2012 10:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2940 Appeals from Appellate Tribunal orders lie to the High Court only where a substantial question of law is involved; the appellant must file a memorandum precisely stating that question and observe time limits subject to discretionary extension. The High Court formulates the substantial question, confines the hearing to that question while allowing respondents to contest its existence, decides the question with reasons and costs, may determine issues left undecided or wrongly decided by the Tribunal because of that question, and requires a bench of at least two judges with procedural application of the Code of Civil Procedure. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2940