Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Appeal to Supreme Court under Section 118 of Uttarakhand GST Act requires High Court certification as fit for appeal.</h1> An appeal to the Supreme Court under Section 118 of the Uttarakhand Goods and Services Tax Act, 2017, can be made from any order by the Appellate Tribunal's National or Regional Benches or from a High Court judgment or order under Section 117. The High Court must certify the case 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 the High Court's judgment, the Supreme Court's order is implemented as provided in Section 117.
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