Courts of appeal dating back to the last period of Ottoman State, had been a matter of discussion for many years. As a result of these discussions, appelate has been reintroduced into modern civil and criminal justice system, followed by the administrative justice. Appeal system at administrative justice contains a number of significant differences from the appeal system at civil and criminal justice. Appelate review is a legal remedy mechanism to provide an opportunity of juristicial and factual review of decisions of first instance courts. That is to say, after introduction of the appeal review, there is double degree of jurisdiction at administrative justice. On the other hand, there is no trial at The Council of State, because cassation review is only juristicial review of judicial decisions. The purpose of realization of justice between the parties of the dispute preponderates at appelate review as opposed to the cassation review where the aim of review is to ensure uniform application of national laws