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Section 117 of the CGST Act, 2017

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GST›CGST Act, 2017›Chapter XVIII, Appeals and Revision

At a glance

Bars, duties and time limits

  • 117(8)–(9)Both sides give effect to the judgment on a certified copy. Civil Procedure Code appeal provisions apply so far as possible, except where this Act otherwise provides.

Procedure, powers and definitions

  • 117(1)–(2)Appeal a State Bench order within one hundred and eighty days of receipt using prescribed form and verification. Admission requires a substantial question of law; sufficient cause permits late filing.
  • 117(3)–(5)The Court formulates the question; respondents may dispute that it arises. For recorded reasons it may hear another substantial question, decide it with reasons and costs, and determine omitted or wrongly determined issues connected with that question.
  • 117(6)–(7)At least two judges hear the appeal. If no majority emerges, other judges hear the stated disputed point, with the final majority including the original judges.
  • 117The law does not settle who is aggrieved or what makes a question substantial, including previously concluded questions or differing Tribunal views.

An aggrieved person may appeal a State Bench order to the High Court on a substantial question of law. Sufficient cause can excuse late filing, and recorded reasons can justify hearing an additional substantial question. The Court applies civil appeal procedure so far as possible, subject to this Act, and gives a reasoned decision through a Bench of at least two judges.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 117, verbatim (show)

Section 117

* Section 117. Appeal to High Court.-

(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).

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Scope, the order appealed against and the wording in force the section as a whole

Questions to answer on the file3 questions
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The right of appeal and the admission of the appeal 117(1)

Questions to answer on the file4 questions
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The period of one hundred and eighty days 117(2) and its proviso

Questions to answer on the file5 questions
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The form of the appeal and the manner of verification 117(2)

Questions to answer on the file2 questions
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The formulation of the substantial question of law 117(3) with its proviso

Questions to answer on the file4 questions
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The judgment on the question of law 117(4)

Questions to answer on the file3 questions
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Issues the High Court may determine 117(5)(a) and (b)

Questions to answer on the file2 questions
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The Bench that hears the appeal 117(6)

Questions to answer on the file2 questions
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Where there is no majority 117(7)

Questions to answer on the file3 questions
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Giving effect to the judgment 117(8)

Questions to answer on the file2 questions
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The Code of Civil Procedure, 1908 117(9)

Questions to answer on the file2 questions
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Amendment history

The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 117 as footnoted in the CBIC text
NoteChange
1Substituted 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][3]
2Substituted (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][3]
3Substituted (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][3]
Provisions connected to Section 117
ProvisionConnectionWords that tie them
Section 109this provision requires Section 109117(1) "any order passed by the State Benches of the Appellate Tribunal", the Benches being constituted under section 109
Section 113this provision requires Section 113117(1) "any order passed by the State Benches of the Appellate Tribunal", the orders being those section 113 empowers it to pass
Rule 114 of the CGST Rules, 2017117(2) prescribed by Rule 114 of the CGST Rules, 2017117(2) "it shall be in such form, verified in such manner as may be prescribed"
Rule 114 of the CGST Rules, 2017, Rule 26 of the CGST Rules, 2017Rule 114 of the CGST Rules, 2017 prescribed by Rule 26 of the CGST Rules, 2017rule 114(2) "shall be signed in the manner specified in rule 26"
Section 118Section 118 requires this provision118(1)(b) "from any judgment or order passed by the High Court in an appeal made under section 117"
Section 119Section 119 requires this provision119 "an order passed by the High Court under section 117... shall be payable in accordance with the order so passed"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (1)

NumberDateSubject
Notification No. 10/2017-Central Tax28 June 2017Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

Unsettled questions

The words of section 117 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. Sub-section (1) opens the appeal to "any person aggrieved" and the Act nowhere says who is aggrieved by an order. This is the same silent question the section 107 record routes to this position, and it is cited here rather than written a second time.
  2. Sub-section (1) lets the High Court admit an appeal only where the case involves "a substantial question of law", and the Act nowhere says what makes a question of law substantial, nor whether a question already concluded between the same parties, or one on which the Benches of the Appellate Tribunal differ, is such a question.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 117. Appeal to High Court". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
  2. The Finance Act, 2023. Cited in CBIC footnotes 1, 2 and 3.
  3. Notification No. 28/2023-Central Tax, dated 31 July 2023: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). Cited in CBIC footnotes 1, 2 and 3.

External links