Appeal to High Court [ Section 117 ]

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....der is passed by National Bench or Regional Benches. In other words, appeal shall be filed before High Court if such order is passed by State benches of the Appellate Tribunal. As per section 117(2) Time limit for filing appeal is 180 days of order (iii) Appeal has to be filed in the Form GST APL 08, precisely stating the substantial question of law involved, within 180 days from the date of re....

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....wrongly determined by the State Benches by reason of a decision on such question of law as herein referred to in section 117(3). As Per Section 117(6) & (7) Appeal to be heard by bench & majority opinion prevails (ix) Appeal to be heard by a Bench of not less than 2 Judges of High Court and shall be decided in accordance with the majority of opinion of such Judges (x) Difference of opinion on ....