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of <h1>Appeals to Supreme Court under Delhi GST Act, 2017 follow civil procedure rules for High Court decrees.</h1> An appeal to the Supreme Court under the Delhi Goods and Services Tax Act, 2017, is permissible from orders by the National or Regional Benches of the Appellate Tribunal 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 alters or reverses a High Court judgment, the Supreme Court's order is implemented as outlined in section 117 concerning High Court judgments.
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