Chapter XVIII - Appeals and revision
Section 118
Section 118: Appeal to Supreme Court
Section 118 states the Supreme Court route for a Principal Bench order and for a High Court appeal judgment certified fit for further appeal.
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Need advice on Section 118?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) An appeal shall lie to the Supreme Court— (a) from any order passed by the Principal Bench 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 (5 of 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.
Key takeaways
Principal Bench
An appeal lies from an order of the Tribunal Principal Bench.
High Court certification
A section 117 High Court judgment or order reaches the Supreme Court if the High Court certifies it as a fit case in the statutory manner.
Procedure
The Civil Procedure Code appeal provisions apply so far as relevant.
Principal Bench
An appeal lies from an order of the Tribunal Principal Bench.
High Court certification
A section 117 High Court judgment or order reaches the Supreme Court if the High Court certifies it as a fit case in the statutory manner.
Procedure
The Civil Procedure Code appeal provisions apply so far as relevant.
Practical checklist
Do
- Identify whether the source order is Principal Bench or High Court.
- For a High Court order, examine certification promptly.
- Review current Supreme Court filing requirements.
Frequently asked questions
Is a High Court certificate specified for a Principal Bench order?
Section 118 separates the Principal Bench route from the certified High Court route.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026