https://www.taxtmi.com/acts?id=23956 Appeals to the High Court lie from orders of the State Benches of the Appellate Tribunal where the case involves a substantial question of law. The appeal must generally be filed within 180 days from receipt of the order, subject to condonation for sufficient cause, and in the prescribed form and manner. The High Court formulates the substantial question of law, hears the appeal only on that question, decides it with reasons, and may determine issues not decided or wrongly decided by the Tribunal. Appeals are heard by a Bench of not less than two Judges, with majority-based decision-making and certified-copy enforcement. en-us Mon, 27 Mar 2017 17:10:38 +0530 Fri, 26 Jun 2026 12:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23956 Appeals to the High Court lie from orders of the State Benches of the Appellate Tribunal where the case involves a substantial question of law. The appeal must generally be filed within 180 days from receipt of the order, subject to condonation for sufficient cause, and in the prescribed form and manner. The High Court formulates the substantial question of law, hears the appeal only on that question, decides it with reasons, and may determine issues not decided or wrongly decided by the Tribunal. Appeals are heard by a Bench of not less than two Judges, with majority-based decision-making and certified-copy enforcement. Act-Rules GST Mon, 27 Mar 2017 17:10:38 +0530 https://www.taxtmi.com/acts?id=23956