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<h1>Appeals to Supreme Court under Section 118 of CGST Act follow the same procedure as High Court decree appeals.</h1> An appeal to the Supreme Court under Section 118 of the Central Goods and Services Tax Act, 2017, can be made from an order by the Principal Bench of the Appellate Tribunal or from a High Court judgment certified as fit for appeal. The Code of Civil Procedure, 1908, applies to these appeals similarly to those from High Court decrees. If the Supreme Court varies or reverses a High Court judgment, its order is implemented as outlined in Section 117. Recent amendments replaced references to the 'National Bench or Regional Benches' with the 'Principal Bench.'