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of <h1>Supreme Court appeals allowed under Kerala GST Ordinance 2017; follows Code of Civil Procedure 1908 for High Court decrees.</h1> An appeal to the Supreme Court under the Kerala Goods and Services Tax Ordinance, 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 Code of Civil Procedure, 1908, applies to such appeals, similar to those from High Court decrees. If the Supreme Court varies or reverses a High Court judgment, the Supreme Court's order will be implemented as specified in section 117 concerning High Court judgments.
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