Beyond GSTAT, the GST appellate framework provides for appeals to the High Court under Section 117 and to the Supreme Court under Section 118. These appeals are maintainable only on substantial questions of law, not on facts.
This article explains when High Court and Supreme Court appeals are maintainable.
Appeal to High Court Under Section 117
- Ground: Substantial question of law arising from the GSTAT order.
- Time limit: 180 days from the receipt of the GSTAT order.
- Procedure: Filed as a writ petition or statutory appeal under the relevant High Court rules.
- Pre-deposit: No additional pre-deposit beyond the GSTAT stage.
Appeal to Supreme Court Under Section 118
- Ground: Question of law of general importance.
- Time limit: 60 days from the High Court order.
- Procedure: Filed as a special leave petition or statutory appeal.
Writ Jurisdiction Under Article 226
The High Court's writ jurisdiction under Article 226 is available for challenging:
- Orders passed without jurisdiction.
- Violation of natural justice.
- Constitutional violations.
- Arbitrary exercise of power.
Writ petitions are maintainable even where an alternative remedy of appeal exists, in cases of jurisdictional error or violation of natural justice.
Practical Considerations
- Assess whether the issue involves a substantial question of law.
- Consider the time and cost of High Court and Supreme Court litigation.
- Explore writ jurisdiction for jurisdictional and natural justice challenges.
- Engage senior counsel for High Court and Supreme Court matters.
Conclusion
High Court and Supreme Court appeals are maintainable only on substantial questions of law. Writ jurisdiction provides an additional remedy for jurisdictional and natural justice violations.
At Anuj Desai & Associates, we provide expert representation services for GST appeals before High Courts and the Supreme Court. Our team can help you assess maintainability and pursue the right remedy.
For a confidential consultation, contact us at office@anujdesaiassociates.com or call 9619456656. Visit our website at https://anujdesaiassociates.com or connect with our founder on LinkedIn at linkedin.com/in/ca-anuj-desai-122547230.