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TMI BlogAPPEALS BEFORE HON達LE HIGH COURTX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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