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of <h1>Appeals under Maharashtra GST Act, 2017 can challenge Tribunal orders or certified High Court judgments, per section 117.</h1> An appeal to the Supreme Court under the Maharashtra Goods and Services Tax Act, 2017, is permitted from orders of the National or Regional Benches of the Appellate Tribunal or from High Court judgments certified as fit for such appeal. The appeal process aligns with the Code of Civil Procedure, 1908, applicable to High Court decree appeals. If the Supreme Court varies or reverses a High Court judgment, the revised order is implemented as outlined in section 117, which governs the execution of High Court judgments.
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