APPEALS BEFORE HON’BLE HIGH COURT - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

14. APPEALS BEFORE HON BLE HIGH COURT 14.1. The law provides that either side (department or taxpayer), if aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court within a period of one hundred and eighty days from the date of receipt of the order appealed against by the aggrieved person and the High Court may admit such appeal if it is satisfied that the case involves a substantial question of law. It is to be noted that on facts, the tribunal is the final authority. Appeals to High Court (HC) can be filed against any order passed by Tribunal, only if the case involves a substantial question of law. [Section 117(1) of the CGST Act, 2017] 14.2. This means that cases involving interpretation of the statute or notification, will invariably land in the High Courts. Cases of clandestine removal, may go to HC, for appeal, if there is question of denial of evidences, process of natural justice, etc. [Section 117(3) of the CGST Act, 2017] 14.3. The officers of legal section, should remain pro-active, in as much as, soon after receipt of the notice from taxpayer, regarding they approaching the HC, a detailed examination of the appeal should be done to come to a conclusion that there is question of law involved, and if there are no questions of law involved, efforts should be made to oppose the appeal at the stage of admission itself. 14.4. An appeal to the High Court under Section 117(1) of the CGST Act, 2017, shall be filed in FORM GST APL-08. 14.5. The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in Rule 26 of CGST Rules, 2017. 14.6. The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by High Court. 14.7. Appeals before High Court should be filed within a period of 180 days. Appeals filed beyond the prescribed period may be entertained by the High Court, if sufficient cause is shown to explain the delay. [Section 117(2) of the CGST Act, 2017]. 14.8. If the HC is satisfied that a substantial question of law is involved in the appeal, then such question shall be formulated and appeal shall be heard on such question of law. 14.9. The High Court and Supreme Court have absolute powers, and therefore, they have power to hear, for reasons to be recorded, the appeal on any other question of law, which was not formulated initially, if it is satisfied that such questions too are involved. [Section 117(3) of the CGST Act, 2017] 14.10. Consequent to formulating question of law, the HC shall deliver such judgment containing the grounds on which the decision is founded. The HC has power to award cost, as it deems fit. [Section 117(4) of the CGST Act, 2017] 14.11. The HC can determine any issue, which has either not been determined by the State Bench or Area Benches; or has been wrongly determined by the State Bench or Area Benches, by reason of a decision on such question of law. [Section 117(5) of the CGST Act, 2017] 14.12. The appeal before HC 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. [Section (117)(6) of the CGST Act, 2017] 14.13. In stalemate situation, 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. [Section 117(7) of the CGST Act, 2017] 14.14. Consequent to the judgment by HC, effect shall be given to such judgment by either side on the basis of a certified copy of the judgment. [Section 117 (8) of the CGST Act, 2017] 14.15. The provisions of the Code of Civil Procedure, 1908, relating to appeals to the High Court shall apply in the case of appeals under Section 117 of the CGST Act, 2017.