Appeal to High Court [ Section 117 ]

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..... if such order is passed by National Bench or Regional Benches. In other words, appeal shall be filed before High Court if such order is passed by State benches of the Appellate Tribunal. As per section 117(2) Time limit for filing appeal is 180 days of order (iii) Appeal has to be filed in the Form GST APL 08, precisely stating the substantial question of law involved, within 180 days from the dat .....

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..... ongly determined by the State Benches by reason of a decision on such question of law as herein referred to in section 117(3). As Per Section 117(6) (7) Appeal to be heard by bench majority opinion prevails (ix) Appeal to be heard by a Bench of not less than 2 Judges of High Court and shall be decided in accordance with the majority of opinion of such Judges (x) Difference of opinion on any point .....

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..... of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26 . Summary : Appeals against order passed by the State Bench of the Appellate Tribunal or it s branches may be filed before the jurisdictional High Court. However High Court may admit such appeal only if it is satisfied that the case involves a substantial question of law and thereupon such question .....

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