https://www.taxtmi.com/article/detailed?id=12475 Section 117 of the CGST Act permits appeals from State Bench Tribunal orders to the High Court where a substantial question of law is involved; the High Court formulates and confines the appeal to that question, decides it with reasons and possible costs, and may address issues left undetermined or wrongly decided by the Tribunal. Appeals must meet procedural requirements-timely filing subject to condonation, prescribed form and verification, multi-judge bench hearing, and applicability of Civil Procedure Code appeal provisions-while rules require administrative confirmation of demand by the jurisdictional officer. en-us Fri, 29 Mar 2024 07:49:05 +0530 Fri, 29 Mar 2024 07:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12475 Section 117 of the CGST Act permits appeals from State Bench Tribunal orders to the High Court where a substantial question of law is involved; the High Court formulates and confines the appeal to that question, decides it with reasons and possible costs, and may address issues left undetermined or wrongly decided by the Tribunal. Appeals must meet procedural requirements-timely filing subject to condonation, prescribed form and verification, multi-judge bench hearing, and applicability of Civil Procedure Code appeal provisions-while rules require administrative confirmation of demand by the jurisdictional officer. Articles Goods and Services Tax - GST Fri, 29 Mar 2024 07:49:05 +0530 https://www.taxtmi.com/article/detailed?id=12475