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Procedure of GST Appeals to the High Court & Supreme Court

Updated on :  

08 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
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