Appeal to High Court
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 117 of the Central Goods and Services Tax Act, 2017 deals with appeal to High Court. Any person aggrieved by any order passed by the [State Benches] or Area 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. The Act was enacted on 12 Apr 2017.
(1) Any person aggrieved by any order passed by the 1[State Benches] or Area 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 1[State Benches] or Area Benches; or
(b) has been wrongly determined by the 1[State Benches] or Area 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.
Section 117, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 8
- s. 107 Appeals to Appellate Authority
- s. 108 Powers of Revisional Authority
- s. 113 Orders of Appellate Tribunal
- s. 118 Appeal to Supreme Court
- s. 119 Sums due to be paid notwithstanding appeal, etc
- s. 128A Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
- s. 162 Bar on jurisdiction of civil courts
- Finance Act s. 152 Amendment of section 117
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Assistant Commissioner, CGST Aizawl v. National Building Construction Corporation Ltd.
Court's Decision & Legal Precedent
DATE VERIFIED Judgment & Order 16.10.2024 (order-10.pdf): DB held s.117 HC appeal lies only against an order of the GST Appellate Tribunal under s.113 (Tribunal under ss.2(9)/109); a CESTAT service-tax order on taxability is not maintainable under s.117 — remedy for rate/taxability questions is SC under Central Excise Act s.35L.
On this section: s.117 High Court appeal requires a GST Appellate Tribunal order under s.113 involving a substantial question of law; cannot be used as a generic CESTAT appeal route.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… Johny L Tochhawng Advocate for the Respondent : B E F O R E HON'BLE MRS. JUSTICE MARLI VANKUNG O R D E R 10.05.2024 Heard Mr. Johny L. Tochhawng, learned counsel for the appellant who submits that as per Section 117 of the Central Goods And Services Tax Act, 2017, this appeal against the impugned final order dated 19.09.2023 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata is to be heard by the Division Bench. Accordingly, registry to do the needful and list this matter before the Division …
Questions about Section 117
What have the courts held on Section 117 of the Central Goods and Services Tax Act?
Assistant Commissioner, CGST Aizawl v. National Building Construction Corporation Ltd. (16 Oct 2024) is the leading judgment on this section among those set out below: s.117 High Court appeal requires a GST Appellate Tribunal order under s.113 involving a substantial question of law; cannot be used as a generic CESTAT appeal route.
How do I find court cases under Section 117 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 117, section 117 CGST Act, section 117 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Assistant Commissioner, CGST Aizawl v. National Building Construction Corporation Ltd. (16 Oct 2024).
What should I read with Section 117 of the Central Goods and Services Tax Act, and has it changed?
8 other provisions in this corpus refer back to it.
When was Section 117 of the Central Goods and Services Tax Act enacted?
Section 117 of the Central Goods and Services Tax Act, cited as CGST Act 117, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.