Section 117 of CGST Act, 2017 : Section 117: Appeal To High Court

Explanation using Example

Imagine a scenario where a business, ABC Corp, disagrees with an order by the State Bench of the Appellate Tribunal concerning the payment of additional GST dues. The Tribunal has interpreted a particular GST provision which ABC Corp believes has been misapplied to their case, leading to an excessive tax liability.

ABC Corp believes that the Tribunal's decision involves a substantial question of law regarding the interpretation of the GST provision. Therefore, ABC Corp decides to appeal to the High Court within the stipulated time frame of one hundred and eighty days from the receipt of the Tribunal's order.

The High Court admits the appeal, agreeing that a substantial question of law...

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