Section 27(2) in The Maharashtra Value Added Tax Act, 2002
(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 eight days] [Substituted 'one hundred and twenty days' by Maharashtra Act No. 31 of 2017, dated 15.4.2017.] 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.
