Appeal to Supreme Court [ Section 118 ] - GST Ready Reckoner - GST

Appeal to Supreme Court As per section 118(1) An appeal can lie with the Supreme Court in case of: (i) Any judgement or order passed by Principal branches of Appellate Tribunal or High Court . (ii) from any judgement passed by high court in an appeal made under section 117, immediately after passing of the judgment or order, the high court certifies appeal to be the best fit to be made to supreme court. (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. Hearing Before Supreme Court Section 118(2) provides that the provisions of the Code of Civil Procedure, 1908 relating to appeals to the Supreme Court shall, in the same manner be, apply in the case of appeals under this section 118 as they apply in the case of appeals from decrees of a High Court. Section 118(3) states 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.