Section 118: Appeal to Supreme Court

Q: What does Section 118 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 118 SGST pertains to "Appeal to Supreme Court". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 118 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs appeal to Supreme Court. As verified on 19 May 2026.

Q: Is Section 118 SGST still in force?

Yes, Section 118 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 118 SGST?

धारा 118 SGST is the Devanagari Hindi reference for Section 118 of the The State Goods and Services Tax Act, 2017 (Model). Section 118 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs appeal to Supreme Court. As verified on 19 May 2026.

Q: What is Dhara 118 SGST?

Dhara 118 SGST is the Roman Hindi reference for Section 118 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 118 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs appeal to Supreme Court. As verified on 19 May 2026.

Q: How to cite Section 118 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 118, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 118 (India).

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(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 judgement 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 judgement 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 judgement 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 judgement of the High Court.