Section 118 of CGST Act,2017 Appeal to Supreme Court

Section 118 of CGST Act,2017 Appeal to Supreme Court Section 118 of CGST Act,2017 from bare act : (1) An appeal shall lie to the Supreme Court

(a) from any order passed by the National Bench or Regional Benches of theAppellate Tribunal; or

(b) from any judgment or order passed by the High Court in an appeal madeunder section 117 in any case which, on its own motion or on an application made byor on behalf of the party aggrieved, immediately after passing of the judgment or order,the High Court certifies to be a fit one for appeal to the Supreme Court.

(2) The provisions of the Code of Civil Procedure, 1908, relating to appeals to theSupreme Court shall, so far as may be, apply in the case of appeals under this section as theyapply in the case of appeals from decrees of a High Court. (3) Where the judgment of the High Court is varied or reversed in the appeal, effectshall be given to the order of the Supreme Court in the manner provided in section 117 in thecase of a judgment of the High Court.

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