Section 117 of CGST Act - Appeal to High Court
Section 117 governs an appeal to the jurisdictional High Court from an order passed by a State Bench of the GST Appellate Tribunal, where the case involves a substantial question of law.
Updated: 15 September 2026 | Central Goods and Services Tax Act, 2017
Meaning and scope of Section 117
Section 117 is part of Chapter XVIII, "Appeals and Revision", of the CGST Act. It provides the High Court appellate route for orders of the State Benches of the GST Appellate Tribunal. The expression formerly used in the provision, "State Bench or Area Benches", was substituted by "State Benches" with effect from 1 August 2023. The appeal is not a general rehearing on facts: admission depends on the existence of a substantial question of law.
Current text of Section 117 - Appeal to High Court
(1) Any person aggrieved by any order passed by the 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. The respondent may argue that the case does not involve such question. The Court may, for reasons to be recorded, hear the appeal on another substantial question of law if it is satisfied that such question is involved.
(4) The High Court shall decide the question of law so formulated, give the grounds for its decision and may award such costs as it considers fit.
(5) The High Court may determine an issue which has not been determined by the State Benches, or which has been wrongly determined by the State Benches by reason of a decision on the substantial question of law referred to in sub-section (3).
(6) An appeal filed before the High Court shall be heard by a Bench of not less than two Judges and decided according to the opinion of those Judges or the majority, if any.
(7) If there is no majority, the Judges shall state the point of law on which they differ. That point shall be heard by one or more other Judges and decided according to the majority opinion of all Judges who have heard the case, including the Judges who first heard it.
(8) Effect shall be given to a High Court judgment under this section by either side on the basis of a certified copy of the judgment.
(9) Unless otherwise provided in the CGST Act, the provisions of the Code of Civil Procedure, 1908 relating to appeals to the High Court apply, as far as may be, to appeals under Section 117.
Who can file an appeal under Section 117?
Any person aggrieved by an order passed by a State Bench of the GST Appellate Tribunal may invoke Section 117, provided the proposed appeal raises a substantial question of law. A disagreement confined to factual appreciation does not by itself satisfy the statutory threshold.
Time limit: 180 days from receipt of Tribunal order
The appeal must ordinarily be filed within 180 days from the date on which the Appellate Tribunal order is received by the aggrieved person. The proviso to Section 117(2) expressly empowers the High Court to entertain a delayed appeal where sufficient cause for the delay is shown.
Substantial question of law
The substantial question of law is central to the Section 117 procedure. If the High Court is satisfied that such a question arises, it formulates the question and ordinarily hears the appeal on that question. The respondent remains entitled to contend that no such question arises. For reasons recorded, the Court may also hear another substantial question of law that was not initially formulated.
FORM GST APL-08 and verification
Under the CGST Rules governing appeals, an appeal to the High Court under Section 117(1) is filed in FORM GST APL-08. The grounds of appeal and verification are to be signed in the prescribed manner. Parties should also comply with the applicable High Court rules, filing requirements and procedural directions.
| Requirement | Section 117 position |
|---|---|
| Appealable order | Order passed by a State Bench of the GST Appellate Tribunal |
| Forum | Jurisdictional High Court |
| Admission test | Substantial question of law |
| Limitation | 180 days from receipt of the order |
| Delayed filing | May be entertained on sufficient cause |
| Prescribed form | FORM GST APL-08 |
| Bench strength | Not less than two High Court Judges |
| General procedure | CPC provisions relating to High Court appeals apply as far as may be, unless the CGST Act provides otherwise |
Related CGST appeal provisions
For the statutory appeal sequence, see Section 107 - Appeals to Appellate Authority, Section 112 - Appeals to Appellate Tribunal, Section 113 - Orders of Appellate Tribunal, Section 118 - Appeal to Supreme Court, Section 119 - Sums due notwithstanding appeal, Section 120 - Appeal not to be filed in certain cases and Section 121 - Non-appealable decisions and orders.
Practical checklist before filing
Identify the precise substantial question or questions of law, calculate limitation from the date of receipt of the Tribunal order, prepare FORM GST APL-08 and verification, obtain the required copy of the impugned order, and check the procedural and electronic filing requirements of the jurisdictional High Court. Where filing is beyond 180 days, the appeal should be accompanied by a properly supported request explaining sufficient cause for delay.
Legal note: This article explains the statutory framework of Section 117. Court rules, notifications, procedural directions and the facts of a particular dispute should be checked before filing.