Section 118 of GST – Appeal to Supreme Court
Statutory Provisions (1) An appeal shall lie to the Supreme Court –
(a) from any order passed by the National Bench or the Regional Benches of the Appellate Tribunal; or(b) from any judgment or order passed by High Court in an appeal made under section 117, in any case which, on its own motion or on an oral 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. Related provisions of the Statute
Analysis and Updates
Introduction (i) This section provides for appeal to Supreme Court. Analysis An appeal can lie with the Supreme Court in case of: (i) Any judgement or order passed by National Bench, Regional Benches of Appellate Tribunal or High Court. (ii) The High Court must certify the Judgement/order to be fit one for appeal to the Supreme Court. When an appeal is reversed, or varied, the effect shall be given to the order of the Supreme Court on the question of law so formulated and delivered. (iii) The said judgement shall clearly indicate the grounds on which the decision is founded. (iv) Apart from this, the Supreme Court is empowered to frame any substantial question of law not formulated by any lower authority if it is satisfied that the case before it involves such question of law. Comparative review (i) Section 35L of the Central Excise Act,1944 Recommended Articles –
GST ScopeGST ReturnGST FormsGST RateGST RegistrationWhat is GST?GST Invoice FormatGST Composition SchemeHSN CodeGST LoginGST RulesGST StatusTrack GST ARNTime of Supply
