THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
APPEALS AND REVISION
Section 118:
Appeal to Supreme Court.
(1) An appeal shall lie to the Supreme
Court—
a)
from
any order passed by the National Bench or Regional Benches 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.