Section 117 of CGST Act,2017 Appeal toHigh Court

Section 117 of CGST Act,2017 Appeal toHigh Court Section 117 of CGST Act,2017 from bare act : (1) Any person aggrieved by any order passed by the State Bench or AreaBenches of the Appellate Tribunal may file an appeal to the High Court and the High Courtmay admit such appeal, if it is satisfied that the case involves a substantial question of law. (2) An appeal under sub-section (1) shall be filed within a period of one hundred andeighty days from the date on which the order appealed against is received by the aggrievedperson and it shall be in such form, verified in such manner as may be prescribed: Provided that the High Court may entertain an appeal after the expiry of the said periodif it is satisfied that there was sufficient cause for not filing it within such period. (3) Where the High Court is satisfied that a substantial question of law is involved inany case, it shall formulate that question and the appeal shall be heard only on the questionso formulated, and the respondents shall, at the hearing of the appeal, be allowed to arguethat the case does not involve such question: Provided that nothing in this sub-section shall be deemed to take away or abridge thepower of the court to hear, for reasons to be recorded, the appeal on any other substantialquestion of law not formulated by it, if it is satisfied that the case involves such question. (4) The High Court shall decide the question of law so formulated and deliver suchjudgment thereon containing the grounds on which such decision is founded and mayaward such cost as it deems fit. (5) The High Court may determine 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, by reasonof a decision on such question of law as herein referred to in sub-section (3).

(6) Where an appeal has been filed before the High Court, it shall be heard by a Benchof not less than two Judges of the High Court, and shall be decided in accordance with theopinion of such Judges or of the majority, if any, of such Judges. (7) Where there is no such majority, the Judges shall state the point of law upon whichthey differ and the case shall, then, be heard upon that point only, by one or more of the otherJudges of the High Court and such point shall be decided according to the opinion of themajority of the Judges who have heard the case including those who first heard it. (8) Where the High Court delivers a judgment in an appeal filed before it under thissection, effect shall be given to such judgment by either side on the basis of a certified copyof the judgment. (9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure,1908, relating to appeals to the High Court shall, as far as may be, apply in the case of appealsunder this section.

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CHAPTER XVIII

APPEALS AND REVISION

Chapter XVIII of the CGST Act,2017 covers ----------- sections relating toAPPEALS AND REVISION under GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 107 :Appeals to Appellate Authority Section 108 :Powers of Revisional Authority Section 109 :Constitution of Appellate Tribunal and Benches thereof Section 110 :President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 111 :Procedure before Appellate Tribunal Section 112 :Appeals to Appellate Tribunal Section 113 : Orders of Appellate Tribunal Section 114 :Financial and administrative powers of President Section 115 :Interest on refund of amount paid for admission of appeal Section 116 : Appearance by authorised representative Section 117 :Appeal toHigh Court Section 118 :Appeal to Supreme Court Section 119 :Sums due to be paid notwithstanding appeal, etc. Section 120 :Appeal not tobe filed incertain cases Section 121 :Non-appealable decisions and orders

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