Mr. Rishabh had filed an appeal before the Appellate Tribunal against an order of the Appellate Authority where the issue involved relates to place…

(b) Mr. Rishabh had filed an appeal before the Appellate Tribunal against an order of the Appellate Authority where the issue involved relates to place of supply. The order of Appellate Tribunal is also in favour of the Department. Mr. Rishabh now wants to file an appeal against the decision of the Appellate Tribunal as he feels the stand taken by him is correct. You are required to advise him suitably with regard to filing of an appeal before the appellate forum higher than the Appellate Tribunal. An appeal against orders passed by the State Benches of the Tribunal would lie to the High Court if the High Court is satisfied that such an appeal involves a substantial question of law. However, appeal against orders passed by the Principal Bench of the Tribunal would lie to the Supreme Court and not High Court. Only the Principal Bench of the Tribunal can decide appeals where one of the issues involved relates to the place of supply. Since the issue involved in Mr. Rishabh's case relates to place of supply, the appeal in his case has been decided by the Principal Bench of the Tribunal. Thus, Mr. Rishabh will have to file an appeal with the Supreme Court and not with the High Court.