Bare ActsThe Manipur Goods and Services Tax Act, 2017

Section 117

(1) Any person aggrieved by any order passed bythe State Bep

Amendment status not verified — confirm the current text below against the official source.

(1) Any person aggrieved by any order passed bythe State Bep.9}gr Area .13el1Ch?s. of th!!?? Tribunal ma;,, ije an? to?e HighGo\Jltap? the l¥gb Caurt may J?*uch appeal,ifJt i?.r,uisfjep.th,attb.e case involves a substantial question of law. . (2) An appeal under sub-section (1) shall be filed within a t·,peq.OJII of! OM tiurutred and eipty days from· the date 1c,n wja•Jhe.o,der -,p.Ied·?:-is recd.ml.by the , agg??dpeffim g.c\Jt sllalbe in such fonW"wrified in such manner as.maybe PJ'?Cribedt : .. Provided that the High Court may entertain an appeal after the expiry of the saW petiod iHt.ris satisiiecHltaUhere'W'a&8Uffideitt cau? ?? ?t?fiPf!lt,? ?':l'W-P,?npd. 120, q) Where ?e, High C?W, is"?s?g that a .,$Ubstantial question of la.w u,J.nv<>lv.e4 ,in ?y-?,it sh?Jprm$te , that question and the ap?,sh;ill 1;,eheard only;on the ,iuesp.on so .fwp1ul?ted, ?dffle respQ,n?ents shall, at the .·, ??mgofth?.appeal, ?e ?owed to ?e that the case 'does not involvf?1Nesti<>n? . ?..l\; l. . . . . ·, Provided that nothing in this sub-section shall be deemed to take aw?y or. abridge the power of the court to. hear, for reasons to be recdrded, the appeal On any oth?r ?iiostantial <JUC$tiOn oflaw not formulated by it, if it is satisfied? that the case involves such _question. (4)r ;'The· High' Court shall, decide: ,the question of law i'.! ·· · so fonaulated' and racdfver: such . judgment thereon. containing the groundli,1on which· such decision is " founded and.may.awardsuch cost as,it \'.teems fit. ':>!: ii ,"; __ ,:} ;_ -( ,, ,. (?) 'Ihe High Court may 4etermine any isSIJf:bWhich- (a) has not been detenninedbythe State Bench or Area Benehes; ot . ..1. s , · . . (b) has been wrongly determined bf the .State Bench of Area Benches. by ? of a decision on such question oflaw 3:5hereinf?ed 1'?in.sub-section. • ., ,<' •• J';a,? •. ,Ji • .. ·" ?; ·· · • "-,.·· .· • (6) Where an appeal has been filed before the KighCourt, it shallbeJieard by a Bench-of not less than two Judges of the High Court; and shall·.bedecided in accordance with the o:einiqnof such Judges or <,>f the majority, if any, of I , such Ju?es. -: t, • • '; ,· , (7) Where there is no such majority,the Judgesshall state the point oflqw upon wbich they dttfer and the case shall, then. be-heard upon tllat; point otiy, l,y one or more of the other Judges of the High Court and such point shall be decided according to the ,opinion of.tb.e,majority of the Judges who have heard the case including those who first heard it · Ji.e Where ?e·?. Court?ers a'judgtndlt'ih an appeal filed btfdre it un?ertru?'sectloft,efe?iffialH,egiven to such judgment by either side. on the hims df l certified copy of the judgment." 1 ·•·•0"1>' ' . ? ?r (9.} Save as otherwise provided :in this-A-ct the"prQVisions.of \ dl1e <oode .oftCi¥QIProcedute, 1908, relat4lgto,appeals to " the<HighCourt shalt, as far as rMyt'ierapply:in the case of appeals under this section, ' ,x•, L,J (8) Sofl908 ?1 lf 'i

Section 117 – The Manipur Goods and Services Tax Act, 2017 | DailyLaw.ai