CGST Section 118: Appeal to Supreme Court

Provisions under Section 118 of the CGST Act 2017 relating to “Appeal to Supreme Court”:

Section 118: Appeal to Supreme Court (CHAPTER XVIII: APPEALS AND REVISION) [*1]

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

(a) from any order passed by the Principal Bench [*2] 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.

Notes (History of Amendments in Bare Text):

1. CGST Section 118 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. In sub-section (1), in clause (a), the text “National Bench or Regional Bench”, substituted with the text “Principal Bench” vide section 153 of the Finance Act, 2023, followed with Notification 28/2023 on commencement date of 01/08/2023.