GST Jamku AIAppeal to High Court.
Section 117(1)
Any person aggrieved by any order passed by the [State Benches] of the Appellate Tribunal may file an appeal to the High Court and the High Court may admit such appeal, if it is satisfied that the case involves a substantial question of law.
Section 117(2)
An appeal under sub-section (1) shall be filed within a period of one hundred and eighty days from the date on which the order appealed against is received by the aggrieved person and it shall be in such form, verified in such manner as may be prescribed:
Provided that the High Court may entertain an appeal after the expiry of the said period if it is satisfied that there was sufficient cause for not filing it within such period.
Appealing to the High Court
Any person who feels unhappy about a decision made by the State Benches of the Appellate Tribunal can take the matter to the High Court. This process is guided by Section 117(1).
Filing an Appeal
To start the appeal process, the aggrieved person must file an appeal within 180 days of receiving the order they are unhappy with. The appeal must be in the specified form and verified in the manner prescribed by the authorities, as outlined in Section 117(2).
Time Limit and Exceptions
It's crucial to stick to the 180-day timeline for filing the appeal. However, the High Court has the authority to consider appeals even after this period if there's a valid reason for the delay. This exception is made clear in the proviso to Section 117(2).
Considering Substantial Questions of Law
The High Court has the discretion to admit the appeal if it believes that the case involves a significant legal question. This criterion is essential for the High Court to take up the appeal, emphasizing the importance of legal matters in the process outlined by Section 117(1).
Section 117(3)
Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question and 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 question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.
Section 117(4)
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.
Appealing to the High Court
Any person who feels unhappy about a decision made by the State Benches of the Appellate Tribunal can take the matter to the High Court. This process is guided by Section 117(1).
Filing an Appeal
To start the appeal process, the aggrieved person must file an appeal within 180 days of receiving the order they are unhappy with. The appeal must be in the specified form and verified in the manner prescribed by the authorities, as outlined in Section 117(2).
Time Limit and Exceptions
It's crucial to stick to the 180-day timeline for filing the appeal. However, the High Court has the authority to consider appeals even after this period if there's a valid reason for the delay. This exception is made clear in the proviso to Section 117(2).
Considering Substantial Questions of Law
The High Court has the discretion to admit the appeal if it believes that the case involves a significant legal question. This criterion is essential for the High Court to take up the appeal, emphasizing the importance of legal matters in the process outlined by Section 117(1).
Section 117(5)
The High Court may determine any issue which—
(a) has not been determined by the [State Benches]; or
(b) has been wrongly determined by the [State Benches], by reason of a decision on such question of law as herein referred to in sub-section (3).
Section 117(6)
Where an appeal has been filed 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.
Section 117(7)
Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only, by one or more of the other Judges of the High Court and 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.
Appealing to the High Court
Any person who feels unhappy about a decision made by the State Benches of the Appellate Tribunal can take the matter to the High Court. This process is guided by Section 117(1).
Filing an Appeal
To start the appeal process, the aggrieved person must file an appeal within 180 days of receiving the order they are unhappy with. The appeal must be in the specified form and verified in the manner prescribed by the authorities, as outlined in Section 117(2).
Time Limit and Exceptions
It's crucial to stick to the 180-day timeline for filing the appeal. However, the High Court has the authority to consider appeals even after this period if there's a valid reason for the delay. This exception is made clear in the proviso to Section 117(2).
Considering Substantial Questions of Law
The High Court has the discretion to admit the appeal if it believes that the case involves a significant legal question. This criterion is essential for the High Court to take up the appeal, emphasizing the importance of legal matters in the process outlined by Section 117(1).
Section 117(8)
Where the High Court delivers a judgment in an appeal filed before it under this section, effect shall be given to such judgment by either side on the basis of a certified copy of the judgment.
Section 117(9)
Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.
Appealing to the High Court
In legal matters, seeking justice through the High Court is a crucial step. Section 117(8) outlines the process and implications of the High Court's judgment in an appeal.
Effect of High Court Judgment
When the High Court makes a decision on an appeal brought before it, the judgment holds significant weight. As per Section 117(8), both parties involved must adhere to the High Court's decision. This adherence is based on the reference to a certified copy of the judgment.
Application of Civil Procedure Code
Section 117(9) emphasizes the importance of following established legal procedures. Unless stated otherwise in the Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), concerning appeals to the High Court are to be applied. This means that, to the extent possible, the rules and regulations outlined in the Code of Civil Procedure will guide the appeal process under Section 117.
Ensuring Legal Consistency
To maintain consistency and fairness in legal proceedings, it is essential to recognize and implement the decisions made by the High Court. This not only upholds the integrity of the legal system but also ensures a fair and just resolution for all parties involved.