In the realm of indirect taxation, ensuring access to fair judicial remedies is a cornerstone of good governance and legal certainty. Under the Value Added Tax and Supplementary Duty Act, 2012, businesses and individuals aggrieved by decisions of the Customs, Excise and VAT Appellate Tribunal have a legal right to challenge such decisions before the High Court Division of the Supreme Court of Bangladesh.

This right is enshrined in Section 124 of the Act, offering an appellate mechanism — but only on questions of law, not on factual disputes.

“Any person aggrieved by an order passed by the Appellate Tribunal may, within 90 (ninety) days from the date of the order, prefer an appeal to the High Court Division of the Supreme Court, only on questions of law…”

This means that the High Court’s jurisdiction under this section is limited to addressing errors of law — not to re-evaluate facts or evidence already considered by the Tribunal.

You may consider appealing to the High Court Division if:

• The Tribunal misinterpreted or misapplied a VAT provision

• A legal principle was ignored or wrongly applied

• The order is based on no evidence or involves a jurisdictional error

• There was a breach of natural justice (e.g., unfair hearing)

• A binding precedent was disregarded

Filing an appeal under Section 124 involves strict compliance with both substantive and procedural rules:

Time Limit

The appeal must be filed within 90 days from the date of the Tribunal’s decision. Delay may be condoned for sufficient cause under the Limitation Act, 1908.

• Memorandum of Appeal stating facts and legal grounds

• Certified copy of the Tribunal’s order

• Supporting annexures (notices, replies, lower authority orders)

• Wokalatnama and court fee

Generally, the appeal is filed against the Commissioner of VAT/Customs and/or the National Board of Revenue (NBR) as respondents.

High Court’s Role

The High Court does not function as a fact-finding body in this appeal. Its scope is limited to examining whether the Tribunal:

• Applied the law correctly

• Acted within its jurisdiction

• Followed due process

Upon hearing, the Court may affirm, modify, reverse, or remand the order back to the Tribunal with directions.

Clearly frame substantial questions of law

Avoid raising factual disputes

Be concise, structured, and legally grounded

Seek interim stay if tax demands are pending

Support your position with case laws and statutory references

Section 124 of the VAT & SD Act, 2012 offers a vital appellate safeguard, balancing the interests of the state with the rights of taxpayers. Businesses navigating complex VAT litigation must leverage this route strategically — with clarity on legal questions, adherence to procedure, and a focus on justice through law.

If you’re facing an adverse VAT Tribunal order and believe there’s a legal error, this may be your rightful path to remedy.