Section 118, Central Goods and Services Tax Act, 2017 [S10-9ZR]
As at 1 October 2023. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
118. Appeal to Supreme Court.—
(1) An appeal shall lie to the Supreme Court-
(a) from any order passed by the Principal Bench 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.
Defined terms in this text (3)
Court: Section 2, Indian Tolls Act, 1851 [S11B35] (In this Act, unless the context otherwise requires,—): "court" means a court of civil jurisdiction and includes a tribunal constituted under this Act
Court: Section 2, Indian Tolls Act, 1864 [S12AQM] (In this Act, unless the context otherwise requires,—): "court" means a court of civil jurisdiction and includes a tribunal constituted under this Act
Court: Section 2, Bombay Civil Courts Act, 1869 [S12EXG] (In this Act, unless the context otherwise requires,—): "court" means a court of civil jurisdiction and includes a tribunal constituted under this Act
Court: 47 more definitions.
High Court: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (25) "High Court", used with reference to civil proceedings, shall mean the highest Civil Court of appeal (not including the Supreme Court) in the part of India in which the Act or Regulation containing the expression operates;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
Made under this section, or naming it (0)
none
Cited by (5)
Section 107, Central Goods and Services Tax Act, 2017 [S10-9ME], 12 April 2017, Band A. "section 118".
Section 108, Central Goods and Services Tax Act, 2017 [S10-9NC], 12 April 2017, Band A. "section 118".
Section 113, Central Goods and Services Tax Act, 2017 [S10-9TJ], 12 April 2017, Band A. "section 118".
Section 128A, Central Goods and Services Tax Act, 2017 [S10-ACQ], 12 April 2017, Band A. "section 118".
Section 162, Central Goods and Services Tax Act, 2017 [S10-BGE], 12 April 2017, Band A. "118".
Not held (0)
none
Duties published under this section (0)
none