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APPEAL TO HIGH COURT AND SUPREME COURT UNDER MODEL GST LAW

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 17-11-2016 Last Replied Date:- 18-11-2016 - Appeal to High Court Section 87 of the Model Goods and Services Tax Act, 2016 ( Act for short) deals with the procedure in filing appeal before High Court against the order of the Tribunal under Section 83 of the Act. The High Court may admit such appeal if it is satisfied that the case involves a substantial question of law. Matters for which no appeal lies Section 87(2) provides that .....

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days from the date on which the order appealed against is received by the Commissioner or the other party. Section 87(4) provides that the High Court may admit an appeal after the expiry of the period of 180 days if it is satisfied that there was sufficient cause for not filing the same within that period. Section 91 provides that in computing the period of limitation prescribed for filing an appeal or application, the day on which the order complained of was served and if the party preferring t .....

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satisfied that a substantial question of law is involved inany case, it shall formulate that question; The appeal shall be heard only on the question of law so formulated by the High Court; The respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question; The High Court is having power to hear the appeal on any othersubstantial question of law not formulated by it, if it is satisfied that the case involves such question; The High Court shall d .....

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of such Judges or of the majority, if any, of such Judges; If there is no majority, the Judges shall state the point of law upon which they differ and the case shall be heard upon that point only, by one or more of the other Judges of the High Court.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; Where the High Court delivers a judgment in an appeal filed before it, effect shall be given to such judgme .....

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der Section 87, in any case which, on its own motion or an oral application by or on behalf of the party aggrieved, immediately after passing of the Judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court. Section 88(2) provides that an appeal shall lie to the Supreme Court from any order passed by the Appellate Tribunal where such order is of the nature of the following- a matter where two or more States, or a State and Center, have a difference of views rega .....

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