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of <h1>Supreme Court Appeals Allowed from Appellate Tribunal Orders or High Court Judgments under Section 118 of HP GST Act 2017.</h1> An appeal to the Supreme Court under Section 118 of the Himachal Pradesh Goods and Services Tax Act, 2017, is permissible from orders by the National or Regional Benches of the Appellate Tribunal or from a High Court judgment under Section 117. The High Court must certify the case as fit for appeal. The Code of Civil Procedure, 1908, applies to these appeals, similar to 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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