Supreme Court appeal under GST allows challenge from Appellate Tribunal orders and certified High Court decisions. Appeal to the Supreme Court lies from an order of the Principal Bench of the Appellate Tribunal and from a High Court judgment or order in an appeal under section 117 where the High Court certifies the case fit for such appeal. The Code of Civil Procedure, 1908 applies, so far as may be, to these appeals as it applies to appeals from decrees of a High Court. Where the High Court judgment is varied or reversed, effect is given to the Supreme Court's order in the manner provided for High Court judgments under section 117.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supreme Court appeal under GST allows challenge from Appellate Tribunal orders and certified High Court decisions.
Appeal to the Supreme Court lies from an order of the Principal Bench of the Appellate Tribunal and from a High Court judgment or order in an appeal under section 117 where the High Court certifies the case fit for such appeal. The Code of Civil Procedure, 1908 applies, so far as may be, to these appeals as it applies to appeals from decrees of a High Court. Where the High Court judgment is varied or reversed, effect is given to the Supreme Court's order in the manner provided for High Court judgments under section 117.
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