https://www.taxtmi.com/article/detailed?id=12517 Appeals under the GST regime permit escalation where the High Court certifies a case as fit for appeal or where a direct appeal arises from the Principal Bench of the Appellate Tribunal; certification by the High Court on its own motion or immediate oral application is the gateway, and the Principal Bench's jurisdictional determinations, including place-of-supply issues, can found direct appeals. Ancillary rules address framing questions of law, discretionary costs, effect of appellate reversal or variation, and procedural mechanisms for giving effect to appellate orders, with a prescribed form for issuing the final amount of demand confirmed by higher appellate orders. en-us Wed, 10 Apr 2024 10:32:57 +0530 Wed, 10 Apr 2024 10:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12517 Appeals under the GST regime permit escalation where the High Court certifies a case as fit for appeal or where a direct appeal arises from the Principal Bench of the Appellate Tribunal; certification by the High Court on its own motion or immediate oral application is the gateway, and the Principal Bench's jurisdictional determinations, including place-of-supply issues, can found direct appeals. Ancillary rules address framing questions of law, discretionary costs, effect of appellate reversal or variation, and procedural mechanisms for giving effect to appellate orders, with a prescribed form for issuing the final amount of demand confirmed by higher appellate orders. Articles Goods and Services Tax - GST Wed, 10 Apr 2024 10:32:57 +0530 https://www.taxtmi.com/article/detailed?id=12517