Appeal to High Court Section 117 - GST Ready Reckoner - GST

..... (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 date of receipt of order appealed against accompanied by prescribed fee. (iv) The High Court is empowered to condone the delay in filing appeal. As per section 117(3) Onus of proof lies upon Respondent to prove question of law (v) On being satisfied, High Court shall formulate a substantial question of law. .....

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Appeal to High Court Section 117 - GST Ready Reckoner - GST

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..... t heard it. As Per section 117 (8) (9) Provisions of civil court prevails in case of appeal to high court (xi) The effect of judgment of High Court shall be given on the basis of a certified copy of the judgment. (xii) The provisions of Code of Civil Procedure relating to appeals to High Court shall apply to appeals under this section. (xiii) Revision petition under section 114 is NOT the same as judicial review under article 226/227 before the High Court. Procedure For appeal (Rule 114 of CGST .....

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Appeal to High Court Section 117 - GST Ready Reckoner - GST

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