Section 117 provides the third tier for State Bench decisions: an appeal to the High Court, but only on a substantial question of law.
Key points
- Under section 117(1) of the CGST Act, 2017 an appeal lies to the High Court from an order of a State Bench of the Appellate Tribunal if the case involves a substantial question of law.
- It must be filed within 180 days of receipt of the order; delay may be condoned for sufficient cause (section 117(2)).
- The High Court formulates the question and hears the appeal on it, before a Bench of at least two Judges (section 117(3)–(7)).
The provisions
117(1)–(9)Appeal to the High Court
Statutory text
(1) Any person aggrieved by any order passed by the 1[State Benches] 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.
(2) An appeal under sub-section (1) shall be filed within a period of one hundred and eighty days from the date on which the order appealed against is received by the aggrieved person and it shall be in such form, verified in such manner as may be prescribed:
Provided that the High Court may entertain an appeal after the expiry of the said period if it is satisfied that there was sufficient cause for not filing it within such period.
(3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question and the appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.
(4) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.
(5) The High Court may determine any issue which-
(a) has not been determined by the 2[State Benches]; or
(b) has been wrongly determined by the 3[State Benches], by reason of a decision on such question of law as herein referred to in sub-section (3).
(6) Where an appeal has been filed before the High Court, it shall be heard by a Bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges.
(7) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only, by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it.
(8) Where the High Court delivers a judgment in an appeal filed before it under this section, effect shall be given to such judgment by either side on the basis of a certified copy of the judgment.
(9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908, (5 of 1908.) relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.
*Enforced w.e.f . 1st July, 2017
1. Substituted w.e.f. 1st August, 2023 vide Notification No. 28/2023 - CT dated 31st July, 2023.) by s. 152 of The Finance Act 2023 (No. 8 of 2023).
2. Substituted (w.e.f. 1st August, 2023 vide Notification No. 28/2023 - CT dated 31st July, 2023.) by s. 152 of The Finance Act 2023 (No. 8 of 2023).
3. Substituted (w.e.f. 1st August, 2023 vide Notification No. 28/2023 - CT dated 31st July, 2023.) by s. 152 of The Finance Act 2023 (No. 8 of 2023).
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can a GST Tribunal order be appealed to the High Court?
- Yes, an order of a State Bench, on a substantial question of law, within 180 days (section 117 CGST). Principal Bench orders go to the Supreme Court.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Orders of the Principal Bench go directly to the Supreme Court under section 118; since 01.08.2023 the High Court route is confined to State Bench orders.