Who can appeal to the High Court?
Any person unhappy with the decision of the Appellate Tribunal can appeal to the High Court within 6 months from the date of the order. This appeal in FORM GST APL-08 shall be filed within a period of one hundred and eighty days(180 days) from the date on which the order appealed against is received by aggrieved party. High court can condone delay in filing appeal without any limit. The Appeal shall be heard by a bench of not less than two judges.
Will all appeals be allowed in the High Court?
The High Court will only allow appeals in cases involving a substantial question of law. The High Court shall formulate the substantial question of law involved in any case and hear the appeals on the basis of the question. However, the respondents can argue that the case does not involve such question at the hearing. The High Court can decide on any issue which –(a) has not been determined by the State Bench or Area Benches OR(b) has been wrongly determined by the State Bench or Area Benches, due to the question of law raised. However, appeals cannot be made to the High Court where 2 or more states or when the state and Centre have different views. These cases will go straight to Supreme Court.
Decision of the High Court
The appeal will be heard by a bench of at least 2 High Court Judges. Decision will be on the basis of majority. If there is no majority, then one or more other High Court Judges will hear the different points and decide the verdict on a majority basis, considering the opinions of both the original and new judges.
Appeal to the Supreme Court
An Appeal shall lie to the supreme court from any order passed by the National Bench or Regional Benches of the Appellate Tribunal where on the issues involved relates to place of supply. Appeal would also lie to supreme court from any judgment or order passed by the High Court in an appeal in any case which the High Court certifies to be a fit case for appeal to the supreme court.
Sums due have to be paid before appealing
All sums due to the Government under order passed by the Appellate Tribunal or passed by the High Court need to be paid even if appealed to Supreme Court. Recommended Articles –
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