Question 22 - An appeal from the order of Tribunal lies to which forum? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 22. An appeal from the order of Tribunal lies to which forum? Ans. High Court if the High Court is satisfied that such an appeal involves a substantial question of law. (Section 87(1)). However, if the order passed by the Tribunal relates to a matter where two or more States, or a State and Centre, have a difference of views regarding the treatment of a transaction(s) being intra-State or inter-State; or a matter where two or more States, or a State and Center, have a difference of views regarding place of supply, then appeal against such order shall lie to the Supreme Court and not High Court.