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of <h1>Appeal Process Under Section 118 of Chhattisgarh GST Act: Supreme Court Reviews Tribunal or High Court Orders</h1> An appeal to the Supreme Court under Section 118 of the Chhattisgarh Goods and Services Tax Act, 2017, can be made from orders by the National or Regional Benches of the Appellate Tribunal or from High Court judgments or orders certified as fit for appeal. The appeal process follows the Code of Civil Procedure, 1908, as applicable to High Court decrees. If the Supreme Court varies or reverses a High Court judgment, the order is implemented as provided in Section 117 concerning High Court judgments.
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