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