Appeal to High Court How and Why?
The Chief Commissioner or the Commissioner or an assessee aggrieved by an order passed by the Appellate Tribunal may file an appeal to the High Court is satisfied that the case involves a substantial question of law. Thus, an appeal shall lie to the High Court against an order which satisfies the following:
- The order is passed in appeal by the Appellate Tribunal; and
- The case involves a substantial question of law in the opinion of the Court.
How to file an appeal?
The appeal to the High Court shall be filed within 120 days from the date on which the order appealed against is received by the assessee or the Chief Commissioner, as the case may be, in form of a memorandum of appeal precisely stating therein the substantial question of law involved, accompanied with such fee as is specified in the relevant law relating to court fees for filing appeals to the High Court.
Formulation of question of law by the High Court: If the high court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. The appeal shall be heard only on the question s formulated and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question. However, nothing 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. 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.
Issue determined by the High Court: If the High Court may determine any issue which-
- Has not been determined by the Appellate Tribunal; or
- Has been wrongly determined by the Appellate Tribunal, by reasons of a decision on such question of law.
Cases to be heard by not less than two judges: When 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. 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.
Thus, an observance can be clearly made that there has been establishment of inter connected channels which can be approached by an aggrieved party inorder to get a fair treatment and with reference to the above conditions, if a party is still not satisfied by the order passed by the High Court, then he can approach the Supreme Court, provided High Court gives the permission for such an intent.