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TMI BlogAppeal to High Court.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such cost as it deems fit. (5) The High Court may determine any issue which (a) has not been determined by the [ State Benches ] ; or (b) has been wrongly determined by the [ State 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section. **************** NOTES:- 1. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-08-2023 before it was read as, State Bench or Area Benches 2. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-08-2023 before it was read as, State Bench or Area Benches - - statute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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