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27.Appeal to High Court M. VAT ACT


27.      Appeal to High Court

(1) An appeal shall lie to the High Court from every order passed by the Tribunal including a judgment by way of advance ruling, if the High Court is satisfied that the case involves a substantial question of law.
(2)The Commissioner or the applicant before the Tribunal aggrieved by any order passed by the Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be,—
(a)             filed within one hundred and twenty days from the date on which the order appealed against is received by the assessee or the Commissioner;
(b)             in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.
(3)   Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.
(4)   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.
(5)   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.
(6)   The High Court may determine any issue which,—
(a)              has not been determined by the Tribunal; or
(b)              has been wrongly determined by the Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1)
(7)   The payment of any amount due to be paid by the applicant before the Tribunal or, as the case may be, by the Commissioner in accordance with the order of the Tribunal in respect of which an appeal has been preferred under this section, shall not be stayed by the High Court pending the final disposal of such appeal, but if such amount is varied as the result of the final disposal of the appeal, the difference shall be recovered or, as the case may be, refunded in accordance with the provisions of this Act.
(8)   Where the High Court delivers a judgement in an appeal filed before it, effect shall be given by the Tribunal to the order passed in the appeal on the basis of a certified copy of the judgment:
Provided that, for the purposes of this sub-section, the Tribunal may accept a certified copy of the judgment furnished by the Commissioner or, as the case may be, by the dealer.
(9)   Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908, relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.

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