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of <h1>Appeals to Supreme Court under Section 118 of Goa GST Act allowed from Appellate Tribunal orders or certified High Court judgments.</h1> An appeal to the Supreme Court under Section 118 of the Goa Goods and Services Tax Act, 2017, is permissible from orders passed by the National or Regional Benches of the Appellate Tribunal or from High Court judgments certified as fit for appeal. The Code of Civil Procedure, 1908, applies to these appeals as it does for High Court decree appeals. If the Supreme Court varies or reverses a High Court judgment, the order is implemented as outlined in Section 117 concerning High Court judgments.
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