Appeal to the High Court :

Section 87 provides that either side (department or party) if aggrieved by any order passed by the Tribunal (except as in para 12.2 below) 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. (Please recall that on questions of facts the tribunal is the final authority).

In GST, there can be situations (especially in inter-state supplies) where the center and states, or two states, may have a different view. The model law recognizes the need for such disputes to be resolved by the Supreme Court. It is provided that no appeal shall lie to High Court against a Tribunal order which relates to a matter where two or more States, or a State and Center, have a difference of views regarding the treatment of a transaction(s) being intra-State or inter-State; or regarding place of supply. Such appeals will lie directly to the Supreme Court under Section 88.

Appeals to the High Court are to be filed within 180 days, but the HC has the power to condone delay on being satisfied of sufficient cause for the same.

Fees shall be as prescribed.

On being satisfied that a substantial question of law is involved, the High Court shall formulate that question, and the appeal shall be heard only on the question so formulated. However, the HC has the power to hear the appeal on any other substantial question of law if it is satisfied that the case involves such question. The High Court shall decide the questions 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. The High Court may determine any issue which has not been determined by the Tribunal or has been wrongly determined by the Tribunal, by reason of a decision on such questions of law.

An appeal filed before the High Court shall be heard by a bench of not less than two Judges, and shall be decided in accordance with the majority opinion. Where there is no such majority, the points of difference shall be heard by one or more of the other Judges and such points shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it.