https://www.taxtmi.com/acts?id=29905 Appeals lie to the High Court from State or Area Benches of the Appellate Tribunal only where a substantial question of law is involved; the High Court formulates that question and ordinarily confines the hearing to it, may allow delayed filing for sufficient cause, and must give a reasoned judgment. A bench of at least two judges hears appeals, decides by majority or follows rehearing mechanisms when no majority exists, may address issues left undetermined or wrongly determined by the Tribunal, and applies relevant provisions of the Code of Civil Procedure as far as practicable. en-us Wed, 05 Jul 2017 17:31:58 +0530 Tue, 08 Aug 2017 16:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29905 Appeals lie to the High Court from State or Area Benches of the Appellate Tribunal only where a substantial question of law is involved; the High Court formulates that question and ordinarily confines the hearing to it, may allow delayed filing for sufficient cause, and must give a reasoned judgment. A bench of at least two judges hears appeals, decides by majority or follows rehearing mechanisms when no majority exists, may address issues left undetermined or wrongly determined by the Tribunal, and applies relevant provisions of the Code of Civil Procedure as far as practicable. Act-Rules GST - States Wed, 05 Jul 2017 17:31:58 +0530 https://www.taxtmi.com/acts?id=29905