Understanding the GST Appeals Process to High Courts and the Supreme Court
This article clarifies the procedures for appealing Goods and Services Tax (GST) decisions to the High Courts and subsequently the Supreme Court. It outlines who is eligible to file such appeals and the specific conditions under which these higher courts will hear cases, particularly those involving substantial legal questions. Furthermore, the guide explains the decision-making process within the High Court and emphasizes the mandatory payment of all due sums before proceeding with an appeal to the Supreme Court.
This guide focuses on the procedures for appealing GST decisions to the High Court and the Supreme Court, building upon prior discussions regarding initial appeal stages. For more details on these earlier stages, refer to articles on the basics of appeals, appeals to the First Appellate Authority, and appeals to the Appellate Tribunal.
High Court Appeals for GST Disputes
Eligibility for High Court Appeals
Individuals or entities dissatisfied with an Appellate Tribunal's decision may appeal to the High Court. This appeal must be filed within six months from the date the order was issued.
Admissibility of Appeals in High Courts
High Courts only admit appeals that involve a significant legal question. The High Court will define this legal question and base its hearing on it. Respondents, however, can argue that the case lacks such a substantial legal point during the hearing. The High Court can rule on issues not decided by or incorrectly decided by State or Area Benches due to the legal question presented. However, appeals are not permitted in High Courts if there are differing views between two or more states, or between a state and the Central government; such cases proceed directly to the Supreme Court.
High Court Decision-Making Process
A minimum of two High Court Judges will hear the appeal, with decisions made by majority. If a majority cannot be reached, additional High Court Judges will be involved to deliberate on the differing points, and the final verdict will be determined by a majority vote considering all judges' opinions.
Supreme Court Appeals
Parties discontent with a High Court, National Bench, or Regional Bench decision can appeal to the Supreme Court if the High Court deems the case suitable for such an appeal. Additionally, cases involving conflicting viewpoints between two states or between a state and the Central government are automatically escalated to the Supreme Court.
Pre-Appeal Payment Requirement
All outstanding amounts owed to the government, as stipulated by an order from the Appellate Tribunal or High Court, must be settled even when an appeal is pursued in the Supreme Court.