section 117
Act.
The Manipur Goods and Services Tax Act, 2017Chapter XVIII APPEALS AND REVISION
(1) Any person aggrieved by any order passed bythe State Bep.9} gr Area .13el1Ch?s. of th!! ?? Tribunal ma;,, ije an? to?e High Go\Jltap? the l¥gb Caurt may J?*uch appeal, ifJt i?.r,uisfjep. th,at tb.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;,e heard 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 thissub-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 itis 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.award such cost as,it \'.teems fit. ':>!: ii ,"; __ ,:} ;_ -( ,, ,. (?) 'Ihe High Court may 4etermine any isSIJf:bWhich- (a) has not been detenninedby the State Bench or Area Benehes; ot . ..1. s , · . . (b) hasbeen wrongly determined bf the .State Bench of Area Benches. by ? of a decision on such question oflaw 3:5 herein f?ed 1'? in. sub-section. • ., ,<' •• J';a,? •. ,Ji • .. ·" ?; ·· · • "-,.·· .· • ( 6) Where an appeal hasbeen filed before the Kigh Court, it shallbeJieard by a Bench-of not less than two Judges of the High Court; and shall·.be decided in accordance with the o:einiqn of such Judges or <,>f the majority, if any, of I , such Ju?es. -: t, • • '; ,· , (7) Where there is no such majority, the Judges shall 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 heardthe case including those who firstheard it · Ji.e Where ?e·?. Court?ers a'judgtndlt'ih an appeal filed btfdre it un?er tru?'sectloft, efe?iffialH,e given to such judgment by either side. on the hims df l certified copy of the judgment." ·•·•0"1>' ' . ? ?r (9.} Save as otherwise provided :in this-A-ct the"prQVisions.of \ dl1e <oode .oftCi¥QIProcedute, 1908, relat4lgto,appeals to " the<High Court shalt, as far as rMyt'ierapply:in the case of appeals under this section, ' ,x•, L,J (8) Sofl908 ?1 lf 'i 118. (l) .An appeal shaJllietoth¢ Supteme£ourt.- (a) from any order' passed by lli? ·1'i!ti8ttit;Bertcknr Regional Benches of the Appellate Tribunal; or Appeal to Supreme Court.
ofl908 (b) from any judgment . or • order passed by the High Court in an· appeal made under section in any case which, on its own motion· oron an application made by or on behalf of· the party aggrieved, immediately after passing ofthe judgment or order, the High Court certifies'fu lfe a fit one for appeal to the Supreme Court. (2) )he provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under this section as theyapply in the case of appeals fromdecrees of a High Court. (3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section in the case of a judgment ofthe
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