THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
APPEALS AND REVISION
Section 117:
Appeal to High Court.
(1) Any person aggrieved by any order passed by the State Bench or
Area Benches of the Appellate Tribunal may file an appeal to the High Court and
the High Court may 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 and eighty days from the date on which the order appealed against is
received by the aggrieved person 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 period if 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 in
any case, it shall formulate that question and the appeal shall be heard only
on the question so formulated, and the respondents shall, at the hearing of the
appeal, be allowed to argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or
abridge the power of the court to hear, for reasons to be recorded, the appeal
on any other substantial question 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
such judgment thereon containing the grounds on which such decision is founded
and may award 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 reason
of 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 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.
(7)
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.
(8) Where the High Court delivers a judgment in an appeal filed before it
under this section, effect shall be given to such judgment by either side on
the basis of a certified copy of 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 appeals under this section.