https://www.taxtmi.com/acts?id=25016 Appeals to the High Court under Section 117 lie where a substantial question of law is involved; the High Court may admit such appeals, subject to a prescribed time limit with power to condone delay. The court formulates the substantial question of law and limits hearing to that question (while retaining power to hear other substantial questions for reasons recorded), delivers a reasoned judgment and may award costs, determines issues left undecided or wrongly decided by the Tribunal, requires a Bench of not less than two Judges with decision by majority, and gives effect to its judgment by certified copy, with applicable Code of Civil Procedure provisions. en-us Thu, 11 May 2017 12:21:47 +0530 Thu, 11 May 2017 12:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25016 Appeals to the High Court under Section 117 lie where a substantial question of law is involved; the High Court may admit such appeals, subject to a prescribed time limit with power to condone delay. The court formulates the substantial question of law and limits hearing to that question (while retaining power to hear other substantial questions for reasons recorded), delivers a reasoned judgment and may award costs, determines issues left undecided or wrongly decided by the Tribunal, requires a Bench of not less than two Judges with decision by majority, and gives effect to its judgment by certified copy, with applicable Code of Civil Procedure provisions. Act-Rules GST - States Thu, 11 May 2017 12:21:47 +0530 https://www.taxtmi.com/acts?id=25016