Section 118 of CGST Act, 2017 : Section 118: Appeal To Supreme Court

Explanation using Example

Imagine a company, XYZ Pvt. Ltd., disputes a GST assessment made by the tax authorities and the case goes to the National Bench of the Appellate Tribunal, which rules against the company. XYZ Pvt. Ltd. decides to appeal to the Supreme Court under Section 118(1)(a) of the CGST Act, 2017, because it involves substantial questions of law.

Alternatively, if XYZ Pvt. Ltd. had first appealed to the High Court and the High Court had ruled on the matter, the company could seek a certificate from the High Court under Section 118(1)(b), declaring the case as a 'fit one' for appeal to the Supreme Court. If granted, XYZ Pvt. Ltd. could then appeal to the Supreme Court.

The procedures for the appeal, as per Section 118(2), would follow similar rules as those applied to civil appeals in the Supreme Court, according to the Code of Civil Procedure, 1908.

Should the Supreme Court reverse the High Court's decision, Section 118(3) ensures that the Supreme Court's decision is implemented in the same manner as if it were a judgment from the High Court as described in Section 117.