Hearing before Supreme Court: Civil Procedure Code rules apply to GST appeals; costs discretionary and orders given effect.

The provision incorporates, so far as may be, the procedural rules of the Code of Civil Procedure for appeals analogous to appeals from High Court decrees while preserving other specified provisions; it leaves costs to the Supreme Court's discretion and requires that varied or reversed High Court judgments be given effect through the statute's prescribed mechanism for implementing appellate orders.

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