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

CGST Act, 2017

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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 is at stake. The court then formulates this question for the appeal to be specifically heard on this point. During the hearing, the respondents (in this case, the tax authorities) argue that the case doesn't involve the substantial question of law as formulated by the High Court.

After hearing the case, the High Court decides on the question of law, providing reasons for their decision and possibly awarding costs to the party which it deems fit. The judgment may also address any issue that was not determined or was wrongly determined by the State Bench, as per the provisions of subsection (5).

The High Court's decision is made by a bench of at least two judges, and if there is no majority opinion, the case may be heard again on the specific point of law by other judges of the High Court.

Once the High Court delivers its judgment, ABC Corp or the tax authorities can give effect to the judgment based on a certified copy of it. The provisions of the Code of Civil Procedure will apply to this appeal as far as they are relevant.

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