Section 118 of CGST Act 2017: Appeal to Supreme Court

Provisions under Section 118 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Appeal to Supreme Court”:

Section 118 of CGST Act 2017: Appeal to Supreme Court (CHAPTER XVIII – APPEALS AND REVISION)

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

(a) from any order passed by the National Bench or Regional Benches Principal Bench of the Appellate Tribunal; or [Note 1]

(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.

Amendments History:

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

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.