Chapter XVII (Sections 107-121) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to advance ruling. Section 118 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Appeal to High Court under CGST Act 2017.
Recently, we have discussed in detail section 117 (i.e. Appeal to High Court) of CGST Act 2017. Today, we learn the provisions of section 118 of the CGST Act 2017. Complete Details of CGST Section 118 – Appeal to Supreme Court. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 118 of CGST Act 2017
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. In this note, you will learn detail of the provisions of section 118 of CGST Act 2017 read with Central GST Rules 2017.
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.
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.
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.