Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 17-11-2016 Last Replied Date:- 18-11-2016 – Appeal to High Court Section 87 of the Model Goods and Services Tax Act, 2016 ( Act for short) deals with the procedure in filing appeal before High Court against the order of the Tribunal under Section 83 of the Act. The High Court may admit such appeal if it is satisfied that the case involves a substantial question of law. Matters for which no appeal lies Section 87(2) provides that no appeal shall lie to High Court against an order passed by the Appellate Tribunal if such order relates, among other things, to- a matter where two or more States, or a State and Center, have a difference of views regarding the treatment of transaction(s) being intra-state or inter-state; or a matter where two or more States, or a State and Center, have a difference of views regarding place of supply. Limitation Section 87(3) provides that the appeal before High Court shall be filed within180
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satisfied that a substantial question of law is involved inany case, it shall formulate that question; The appeal shall be heard only on the question of law so formulated by the High Court; The respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question; The High Court is having power to hear the appeal on any othersubstantial question of law not formulated by it, if it is satisfied that the case involves such question; The High Court shall decide the question of law formulated and deliver such judgment containing the grounds on which such decision is founded and may award such cost as it deems fit; The High Court may determine any issue which- has not been determined by the Appellate Tribunal; or has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law; The appeal 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
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nder Section 87, in any case which, on its own motion or an oral application by or on behalf of the party aggrieved, immediately after passing of the Judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court. Section 88(2) provides that an appeal shall lie to the Supreme Court from any order passed by the Appellate Tribunal where such order is of the nature of the following- a matter where two or more States, or a State and Center, have a difference of views regarding the treatment of transaction(s) being intra-state or inter-state; or a matter where two or more States, or a State and Center, have a difference of views regarding place of supply. Section 89(1) provides that the provisions of the Code of Civil Procedure relating to the appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under Section 88 as they apply in the case of appeals from decrees of a High Court. Nothing in Section 89(1) shall be deemed to affect the
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