High Court and Supreme Court – Legal Appeal under GST

Under the Goods and Services Tax (GST) regime in India, disputes and grievances may arise between businesses, individuals, and the government. In such cases, the Appellate Tribunal under GST provides a platform for the resolution of these disputes. However, if the aggrieved party is still not satisfied with the decision of the Appellate Tribunal, they may choose to raise an appeal to the High Court.

In this article, we will cover the basics of raising an Appeal under GST to the top-tier authorities i.e. the High Court and the Supreme court.

Raising an Appeal under GST to the High Court

High Court is the second-highest appeal forum available under GST i.e. if an appellant is unhappy with the outcome of a case (involving a substantial question of law ) as prescribed by the Appellate Tribunal, the appellant can raise an appeal against the order to the High Court. However, it should be noted that the appeal should be raised within 6 months from the date of issuance of the order (against which the appeal is made).

When can an appeal be raised to the High Court?

An appeal can be raised to the High Court under GST in the following situations:

When the aggrieved party is dissatisfied with the decision of the Appellate Tribunal
When the Appellate Tribunal has failed to pass an order or decision within the specified time period
When the Appellate Tribunal has passed an order that is deemed to be illegal or unjust

It should be noted that cases involving a substantial question of law only are admissible for appeal in High Court. The High Court shall formulate the substantial question of law involved in any case and hear the appeals on the basis of the question, which is open for argument by the respondent at the time of 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.

For any appeal between 2 or more states or for a conflict of opinion between the State and the Centre, the cases will go directly to the Supreme Court.

Procedure for raising an appeal to the High Court under GST

The procedure for raising an appeal to the High Court under GST involves the following steps:

The aggrieved party must file a written appeal with the High Court within 60 days of the receipt of the order or decision of the Appellate Tribunal.
The appeal must be accompanied by a copy of the order or decision being appealed against, as well as any relevant supporting documents and evidence.
The High Court will then issue a notice to the respondent, who must file a reply within a specified time period.
The High Court may then hold a hearing to resolve the dispute, during which both the aggrieved party and the respondent may present their arguments and evidence.
The High Court will then pass an order or direction that resolves the dispute.

Limitation period for raising an appeal to the High Court under GST

It is important to note that the limitation period for raising an appeal to the High Court under GST is 60 days from the date of receipt of the order or decision of the Appellate Tribunal.

Fees for raising an appeal to the High Court under GST

The fees for raising an appeal to the High Court under GST are determined based on the value of the dispute. The fees must be paid along with the filing of the appeal.

The decision of the High Court
The hearing bench of a high court consists of at least 2 High Court Judges. For any order to be passed, the decision shall be made based on the majority. In case of no outcome due to a difference in opinion, the case will be heard (limited to the point of conflict) by at least one other judge and a decision shall be taken on a majority basis, considering the opinions of both the original and new judges.

Raising an appeal to the High Court under GST provides a platform for the resolution of disputes that arise between businesses, individuals, and the government regarding the implementation and interpretation of the GST laws. The procedure for raising an appeal is straightforward, and the High Court has the power to pass an order or direction that resolves the dispute. It is important to note the limitation period and fees involved in raising an appeal to the High Court.

Raising an Appeal under GST to the Supreme Court

The Supreme court is the topmost forum for a legal appeal under GST. For an appellant who is not happy with the outcome 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.

Also, as mentioned earlier, cases involving 2 states or a conflict of opinion between the State and Centre will be automatically appealed to the Supreme Court.

Pre-Appeal conditions – Sums due to be paid
As per the GST appeal procedure to Supreme Court, for an appellant planning to raise an application to the Supreme Court, all sums due to the Government as per the order passed by the Appellate Tribunal or by the High Court need to be paid before appealing to the Supreme Court.

Procedure for raising an appeal to the Supreme Court under GST

The procedure for raising an appeal to the Supreme Court under GST involves the following steps:

The aggrieved party must file a written appeal with the Supreme Court within 60 days of the receipt of the order or decision of the High Court.
The appeal must be accompanied by a copy of the order or decision being appealed against, as well as any relevant supporting documents and evidence.
The Supreme Court will then issue a notice to the respondent, who must file a reply within a specified time period.
The Supreme Court may then hold a hearing to resolve the dispute, during which both the aggrieved party and the respondent may present their arguments and evidence.
The Supreme Court will then pass an order or direction that resolves the dispute.

It is important to note that the limitation period for raising an appeal to the Supreme Court under GST is 60 days from the date of receipt of the order or decision of the High Court. The fees for raising an appeal to the Supreme Court under GST are determined based on the value of the dispute. The fees must be paid along with the filing of the appeal.

Raising an appeal to the Supreme Court under GST provides a final platform for the resolution of disputes that arise between businesses, individuals, and the government regarding the implementation and interpretation of the GST laws. The procedure for raising an appeal is straightforward, and the Supreme Court has the power to pass an order or direction that resolves the dispute. It is important to note the limitation period and fees involved in raising an appeal to the Supreme Court.

To know about the Legal Appeal system under GST, you can refer to our previous articles as follows:

Basics of Legal Appeal under GST
First Appellate Authority under GST
Appellate Tribunal

*****

If you are looking for an efficient Litigation Management Software, choose IRIS LMS!

How can IRIS LMS help you?

IRIS LMS is a Litigation Management Solution (LMS) developed by IRIS in association with DAA Consulting, a specialized Indirect Tax Consulting Organization with in-depth experience in litigation, knowledge of the subject and understanding of the practical difficulties faced by various industries.

IRIS-DAA have combined their individual strengths of Technology and Subject Matter Experiences & Expertise to develop a robust product anticipating the needs of the industry in light of the faceless assessments under GST which is in pipeline.

LMS is a cloud-based litigation management software with Artificial Intelligence, Proactive alert mechanism, extensive reporting and analytics dashboard for enterprises.

LMS is here to assist you in facing GST departmental audits and to efficiently manage GST litigations.

Further, Integration through API with GSTN Portal is under request with GSTN to enable better tracking.

What can you do with IRIS LMS?

Track: Status of Litigations on real-time basis at GSTIN Level
Store: Complete trail of Litigation from 1st Letter to Replies, Hearing Proceedings to Final Order
Retrieve: Data through friendly UI with custom categorizations
Archive: Gst Returns Data and Various Reconciliations to handle Departmental Audit in the future
Alerts: For various Due Dates for Pending Replies, Appeals, Personal Hearings, Written Submissions

For any queries or to more about our products, kindly contact us at support@irisgst.com