Section 118 of CGST Act, 2017 Appeal to Supreme Court



Appeal to Supreme Court, Sec 118 of CGST Act, 2017


The below post explains about Appeal to Supreme Court under section 118 of CGST Act,2017.


Section 118 of CGST Act, 2017 explains Appeal to Supreme Court as below: (The amendments if any will also be updated here soon).


The extract of Section 118 of CGST Act,2017 quoted below:


118  Appeal to Supreme Court.


118. (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

Section 118 of CGST Act, 2017 Appeal to Supreme Court(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.


The above information clarifies about Appeal to Supreme Court under section 118 of CGST Act,2017.  



If you have any comments about Section 118 of CGST Act, 2017 explaining Appeal to Supreme Court, share below your thoughts:


Click here to know GST rate of your goods or service


GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

Indian GST Laws

How to export your goods?

How to export goods from India?

Learn GST in regional language

Export benefit schemes in India

How to import goods to India?

Inter-State supply under, IGST Act 2017 

CGST Act, 2017 Payment of tax, interest, penalty and other amounts 

Intra-State supply, IGST Act 2017 

CGST Act, 2017 Collection of tax at source 

IGST Law 2017, about Supplies in territorial waters 

IGST Act,2017 Place of supply of goods 


Rate of GST for embroidery, special woven fabrics, tufted textile fabrics 

GST for textile articles, laminated textile fabrics, impregnated or coated textile fabrics, textile articles 

GST rate tariff for Crocheted fabrics and knitted fabrics 

GST for knitted or crocheted clothing accessories, articles of apparels. 

Tariff rate of GST for articles of not knitted or not crocheted apparel and clothing 

GST rate for made up textile articles, clothing and worn textiles, sets 

GST for Gaiters, Footwear parts, gaiter parts, footwear 


Export procedures and documentation

Difference between Indian GST and GST of other countries?

What happens to Economy after introduction of GST

3 major obstacles on Goods and Service Tax implementation (GST)

GST, Frequently asked questions (Goods and Service Tax)

Goods and Service Tax (GST) Frequently asked Questions

Purchase Tax and GST in India

How to register with GST, Goods and Service Tax?



KINDS OF LOSSES in Marine Insurance 

Know the term Port of Discharge and Place of Delivery

LC advantage exporter

LC advantage importer

LC parties

LCL shipment booking tips

Letter of credit

Import General Manifest (IGM)

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers