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of <h1>Appeal to Supreme Court allowed under Uttar Pradesh GST Act, 2017, following High Court judgment rules per Section 117.</h1> An appeal to the Supreme Court under the Uttar Pradesh Goods and Services Tax Act, 2017, is permissible from orders of the Appellate Tribunal's National or Regional Benches or from High Court judgments certified as fit for appeal. The appeal process follows the Code of Civil Procedure, 1908, as applicable to High Court decree appeals. If the Supreme Court varies or reverses a High Court judgment, the Supreme Court's order must be implemented as outlined in Section 117 concerning High Court judgments.
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