Complete GST lifecycle on one platform Complete GST lifecycle on one platform
Hyper-automation Hyper-automation
Smart reports & recon Smart reports & recon
Accurate filing Accurate filing
Request a Demo

Procedure of GST Appeals to the High Court & Supreme Court

Updated on: Feb 8th, 2023


4 min read

We discussed basics of appeals,  appeals to First Appellate Authority and Appeals to Appellate Tribunal.  In this article, we will conclude with appeals to High Court & Supreme Court. 

Appeals to High Court

Who can appeal to the High Court?

Any person unhappy with the decision of the Appellate Tribunal can appeal to the High Court within 6 months from the date of the order.

Will all appeals be allowed in the High Court?

The High Court will only allow appeals in cases involving a substantial question of law. The High Court shall formulate the substantial question of law involved in any case and hear the appeals on the basis of the question. However, the respondents can argue that the case does not involve such question at the hearing. The High Court can decide on 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, due to the question of law raised. However, appeals cannot be made to the High Court where 2 or more states or when the state and Centre have different views. These cases will go straight to Supreme Court.

Decision of the High Court 

The appeal will be heard by a bench of at least 2 High Court Judges. Decision will be on the basis of majority. If there is no majority, then one or more other High Court Judges will hear the different points and decide the verdict on a majority basis, considering the opinions of both the original and new judges.

Appeal to the Supreme Court

Any person unhappy with the High Court, National Bench or Regional Benches can appeal to the Supreme Court if the High Court certifies to be fit for appeal to the Supreme Court. Cases where 2 states or State and Centre have different views will be automatically appealed to the Supreme Court.

Sums due have to be paid before appealing

All sums due to the Government under order passed by the Appellate Tribunal or passed by the High Court need to be paid even if appealed to Supreme Court.  

Appeals to High Court
Steps of Appeals under GST
inline CTA
India’s Fastest and Most Advanced 2B Matching
Maximise ITC claims, use smart validations to correct your data and complete 2B matching in <1 minute

Public Discussion

Get involved!

Share your thoughts!


Quick Summary

Article discusses appeals to High Court & Supreme Court in case of unsatisfactory decisions from Appellate Tribunal. High Court allows appeals involving substantial questions of law. Supreme Court appeals follow High Court certification. Sums due to Govt must be paid before appealing. Bench compositions play a role in decision making. Cases involving differing state or Centre perspectives go straight to Supreme Court. Steps of appeals under GST.

Was this summary helpful?


Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

Cleartax is a product by Defmacro Software Pvt. Ltd.

Company PolicyTerms of use


ISO 27001

Data Center


SSL Certified Site

128-bit encryption