https://www.taxtmi.com/acts?id=30287 Appeals from the Appellate Tribunal's State or Area Bench orders are admissible only if they raise a substantial question of law; such appeals must be filed within the prescribed period unless sufficient cause for delay is shown. The higher court will formulate the substantial question of law and ordinarily confine the hearing to that question while allowing respondents to challenge its substance; it may, for reasons recorded, consider additional substantial questions. The court must decide the formulated question with reasons, may award costs, and may determine issues left undecided or wrongly decided by the Tribunal. Appeals are heard by at least two judges and decided by majority, with procedures for resolving divided benches. en-us Mon, 10 Jul 2017 10:55:22 +0530 Tue, 18 Jul 2017 15:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30287 Appeals from the Appellate Tribunal's State or Area Bench orders are admissible only if they raise a substantial question of law; such appeals must be filed within the prescribed period unless sufficient cause for delay is shown. The higher court will formulate the substantial question of law and ordinarily confine the hearing to that question while allowing respondents to challenge its substance; it may, for reasons recorded, consider additional substantial questions. The court must decide the formulated question with reasons, may award costs, and may determine issues left undecided or wrongly decided by the Tribunal. Appeals are heard by at least two judges and decided by majority, with procedures for resolving divided benches. Act-Rules GST - States Mon, 10 Jul 2017 10:55:22 +0530 https://www.taxtmi.com/acts?id=30287