Section 118 of CGST Act - Appeal to Supreme Court

118. Appeal to Supreme Court.[1]

(1) An appeal shall lie to the Supreme Court—

(a) from any order passed by the [2][Principal Bench] of the Appellate Tribunal; or

(b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on its own motion or on an application made by or 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 the Supreme Court shall, so far as may be, apply in the case of appeals under this section as they apply 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, effect shall be given to the order of the Supreme Court in the manner provided in section 117 in the case of a judgment of the High Court.

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[2] Substituted for words “National Bench or Regional Benches” by section 153 of The Finance Act, 2023 dt. 31-03-2023 and made effective from 01-08-2023 by Notification No. 28/2023-Central Tax dt. 31-07-2023.

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CHAPTER XVIII - APPEALS AND REVISION

Section 118 of CGST Act - Appeal to Supreme Court