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Appeal to the High Court

Section 106 - Draft-Bills-Reports - APPEALS AND REVISION - Goods and Services Tax - Section 106 - 106. (1) The Commissioner of GST or the other party aggrieved by any order passed by the Appellate Tribunal under section 102 may file an and the High C .....

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on 102 if such order relates, among other things, to:- (a) a matter where two or more States, or a State and Center, have a difference of views regarding the treatment of a transaction(s) being intra-State or inter-State; or (b) a matter where two or .....

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e Commissioner of GST or the other party; (b) accompanied by a prescribed fee ; (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. (4) The High Court may admit an appeal after the expiry of t .....

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law is involved in any case, it shall formulate that question. (6) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such questio .....

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e involves such question. (7) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. (8) The High Court may det .....

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ed before the High Court, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges. (10) Where there is no such majority, .....

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