Central GST
Any person aggrieved by any order passed by the [State Benches] 1 of the Appellate Tribunal 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.
1 Substituted for “State Bench or Area Benches” vide Section 152 of Finance Act 2023. Made effective from 01.08.2023 vide Notif 28/2023-CT dated 31.7.2023
The High Court may determine any issue which––
(a) has not been determined by the [State Benches] 1; or
(b) has been wrongly determined by the [State Benches] 2, by reason of a decision on such question of law as herein referred to in sub-section (3).
1, 2 Substituted for the words “State Bench or Area Benches” vide Section 152 of Finance Act 2023. Made effective from 01.08.2023 vide Notif 28/2023-CT dated 31.7.2023
