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of <h1>Section 89 of Model GST Law, 2016: Appeals Process to Supreme Court Explained, Costs Discretionary, Tied to Section 87 Implementation.</h1> The statutory provision under Section 89 of the Model GST Law, 2016, outlines the process for appeals to the Supreme Court. It states that the Code of Civil Procedure, 1908, will apply to such appeals similarly to those from High Court decrees, without affecting Section 90 provisions. The Supreme Court has discretion over the costs of the appeal. If the High Court's judgment is varied or reversed, the Supreme Court's order will be implemented as provided in Section 87.
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