5 Key Points of Appeal to High Court under GST

Key Point No 1 :-

Appeal before the High Court shall be filed in FORM GST APL-08, within 180 days from the date on which the order appealed against is received by the Department or the other party.

Key Point No 2 :-

Where the High Court is satisfied that that there was sufficient cause for not filing the appeal within 180 days from the date on which the order appealed against is received ,it may condone the delay.

Key Point No 3 :-

Appeal before the High Court, against an order of the Appellate Tribunal, could be preferred only where the High court is satisfied that the case involves a substantial question of law.

Thus Appeal can not be filed based on question of Facts.

Key Point No 4 :-

High Court may determine any issue which has not been determined by the Appellate Tribunal.

Further, High Court may also determine any issue which has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law.

Key Point No 5 :-

Appeal filed before the High Court, shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges.

Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only, by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it.

Refer ” Detailed Video on How to file GST appeal to High Court “

In this Video you will get answer of following Questions :-

• When can appeal be filed to High Court under GST Act  ?
• Who should sign appeal papers if appeal is filed to High Court under GST Act  ?
• On what basis , order of high court should be implemented ?