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Appeal to the High Court

Section 106 - 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 Court may admit such appeal if it is satisfied that the case involves a substantial question of law. (2) Notwithstanding the provisions of sub section (1), no appeal shall lie to High Court against an order passed by the Appellate Tribunal under section 102 if such order r .....

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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 the period of one hundred and eighty days referred to in clause (a) of sub-section (3), if it is satisfied that there was sufficient cause for not filing the same within that period. (5) Where the High Court is satisfied that a substantial question of law is involved in an .....

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on. (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 determine any issue which - (a) has not been determined by the Appellate Tribunal; or (b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as herein referred to above. (9) When an appeal has been filed before the High Cou .....

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