Section 118 of GST Act: Appeal to Supreme Court

Amended and updated notes on section 118 of CGST Act, 2017. Detail discussion on provisions and rules related to appeal to Supreme Court.

Amended and updated notes on section 118 of CGST Act, 2017. Detail discussion on provisions and rules related to appeal to Supreme Court.

Chapter XVIII (Sections 107121) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to appeals and revision. Section 118 of CGST 2017 provides for appeal to Supreme Court.

Recently, we have discussed in detail section 117 (Appeal to High Court) of CGST Act 2017. Today, we learn the provisions of section 118 of Central GST Act 2017.

Section 118 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 118 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XVIII
Chapter NameAppeals and Revision
Section No.118
Section NameAppeal to Supreme Court
Updated 2024 EditionGST Law Book PDF

Relevant Rules and Forms for GST Section 118:

  • Rule 115: Demand confirmed by the Court

Section 118 of Central GST – Appeal to Supreme Court1

Section 118 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 118(1) of CGST Act

Section 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.

Section 118(2) of CGST Act

Section 118(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.

Section 118(3) of CGST Act

Section 118(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

  1. Section 118 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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