https://www.taxtmi.com/acts?id=23956 Appeals from State Benches of the Appellate Tribunal are admissible to the High Court only if a substantial question of law is involved; such appeals must be filed within the prescribed period, subject to extension for sufficient cause. The High Court formulates the substantial question and ordinarily confines the hearing to that question, though it may, for reasons recorded, decide other substantial legal questions. The Court must give reasoned judgment on the formulated question, may address issues undetermined or wrongly decided by State Benches for reasons arising from that question, and appeals are heard by a Bench of at least two judges. en-us Mon, 27 Mar 2017 17:10:38 +0530 Tue, 30 Sep 2025 15:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23956 Appeals from State Benches of the Appellate Tribunal are admissible to the High Court only if a substantial question of law is involved; such appeals must be filed within the prescribed period, subject to extension for sufficient cause. The High Court formulates the substantial question and ordinarily confines the hearing to that question, though it may, for reasons recorded, decide other substantial legal questions. The Court must give reasoned judgment on the formulated question, may address issues undetermined or wrongly decided by State Benches for reasons arising from that question, and appeals are heard by a Bench of at least two judges. Act-Rules GST Mon, 27 Mar 2017 17:10:38 +0530 https://www.taxtmi.com/acts?id=23956