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of <h1>Section 108: Supreme Court Appeal Process Under GST Law, Civil Procedure Code 1908 Applies, Except as Noted in Section 109.</h1> Section 108 of the Model GST Law outlines the procedure for appeals to the Supreme Court. It states that the Code of Civil Procedure, 1908, applies to these appeals as it does to appeals from High Court decrees, with the exception of provisions in section 109. The Supreme Court has discretion over the costs of the appeal. If the Supreme Court varies or reverses a High Court judgment, the order will be implemented as specified in section 106, similar to a High Court judgment.
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