APPEALS TO HON’BLE SUPREME COURT - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

15. APPEALS TO HON BLE SUPREME COURT 15.1. The law provides for appeals to the Supreme Court from any judgment or order passed by the High Court, 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. A direct appeal shall also lie to the Supreme Court from any orders passed by the Principal Bench of the Tribunal. 15.2. An appeal shall lie to the Supreme Court (a) from any order passed by the Principal Bench of Appellate Tribunal, or (b) from any judgment or order passed by the High Court in an appeal made under Section 117 of the CGST Act, 2017 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. 15.3. Appeals to Supreme Court can be filed against any order passed by Tribunal, or judgment or order passed by HC. [Section 118(1) of the CGST Act, 2017] 15.4. Consequent to the judgment by Supreme Court, effect shall be given to such judgment by either side on the basis of a certified copy of the judgment. [Section 118(3) of the CGST Act, 2017] 15.5. Instructions issued by CBIC Board vide various circulars/Instructions on filing of Appeal before Hon ble Supreme Courts, have to be strictly followed. Some of such Circular/Instructions are (a) Instruction No. S-29012/12/2017-ST-1-DoR dated 27.11.2017 (b) Circular No. 1077/01/2021-CX dated 19.01.2021 (c) Instruction F. No. 275/06/2022-CX.8A dated 14.03.2022