Sec 117 of CGST Act, 2017 Appeal to High Court



Section 117 Appeal to High Court, CGST Act, 2017


The below post explains about Appeal to High Court under section 117 of CGST Act,2017.


Section 117 of CGST Act, 2017 explains Appeal to High Court as below: (The amendments if any will also be updated here soon).


The extract of Section 117 of CGST Act,2017 quoted below:


117  Appeal to High Court.


117. (1) Any person aggrieved by any order passed by the State Bench or Area

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.

Sec 117 of CGST Act, 2017 Appeal to High Court(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.

(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.

(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.


(5) The High Court may determine any issue which––

(a) has not been determined by the State Bench or Area Benches; or

(b) has been wrongly determined by the State Bench or Area Benches, by reason

of a decision on such question of law as herein referred to in sub-section (3).

(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.

(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.

(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.

(9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure,

1908, relating to appeals to the High Court shall, as far as may be, apply in the case of appeals

under this section.


The above information clarifies about Appeal to High Court under section 117 of CGST Act,2017.  


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