Section 118 - Appeal to Supreme Court of CGST ACT, 2017

              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
                          (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

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