Legal Appeal under GST (Authoritative Guide)

In this article we will discuss the nuts and bolts of raising an application to the top level specialists for example the High Court and the Supreme court.

Taking An Application To The High Court

High Court is the second-most noteworthy appeal discussion accessible under GST for example if that an appellant is not happy with the result of a case (including significant inquiry of law ) as endorsed by the Appellate Tribunal, the appellant can take an appeal against the order to the High Court. Though, it ought to be noticed that the appeal ought to be raised within a half year from the date of issuance of the order (against which the appeal is made).

It ought to be noticed that cases including a significant inquiry of law only are permissible for appeal in High Court. The High Court will plan the generous inquiry of law engaged with any case and hear the appeals based on the inquiry, which is open for argument by the respondent at the time of hearing.

The High Court can settle on any issue which –

(a) has not been controlled by the State Bench or Area Benches OR

(b) has been wrongly controlled by the State Bench or Area Benches, because of the subject of law raised.

For any appeal between at least 2 states or for the conflict of opinion between the State and the Center, the cases will go straightforwardly to the Supreme Court.

Decision made by The High Court

The hearing bench of a high court comprises of atleast 2 High Court Judges. For any order to be passed, the choice will be made dependent on the lion’s share. In case of no result because of distinction in opinion, the case will be heard (constrained to the point of conflict) by atleast one other judge and the final decision will be taken on a lion’s share basis, considering the opinions of both the first and new judges.

Raising An Application To The Supreme Court

Supreme court is the top panel for a lawful appeal under GST. For an appellant isn’t happy with the result of the appeal raised to the High Court, National Bench or Regional Benches, he can raise an appeal to the Supreme Court, subject to High Court’s certification for the application to be fit for appeal to the Supreme Court.

Additionally, as referenced prior, cases including 2 states or differences of opinion between the State and Center will be consequently appealed to the Supreme Court.

Pre-Appeal Conditions – Total Due To Be Paid

According to the GST appeal system to Supreme Court, for an appellant trying to raise an application to the Supreme Court, all total amount because of the Government according to the request passed by the Appellate Tribunal or by the High Court should be paid before appealing to the Supreme Court.

Email us at info@certicom.in for any queries.

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Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.

Certicom Consulting

Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.