AdvertisementGST Adjudication: From Pre-SCN Consultation to Supreme Court – Complete Litigation JourneySummary: The supplied material presents the GST adjudication and litigation process from initial scrutiny, audit or investigation through appellate remedies. Further appeals lie to GSTAT under Section 112, to the High Court under Section 117 on a substantial question of law, and to the Supreme Court under Section 118. ADJUDICATION ORDER — OIOAfter considering the SCN, reply and hearing, the adjudicating authority passes the order. HIGH COURT — SECTION 117The journey does not automatically continue to the High Court merely because one party disagrees with the GSTAT’s factual findings. Appeal can lie:From an order of the National/Regional Bench of GSTAT; orFrom a High Court judgment/order where the High Court certifies the case as fit for appeal to the Supreme Court.