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of <h1>Supreme Court Appeals Under MP GST Act 2017: High Court Certification Required; Follows Civil Procedure Code 1908 Rules</h1> An appeal to the Supreme Court under the Madhya Pradesh Goods and Services Tax Act, 2017, is permissible from orders issued by the National or Regional Benches of the Appellate Tribunal or judgments/orders by the High Court, provided the High Court certifies the case as fit for such appeal. The procedural rules of the Code of Civil Procedure, 1908, apply to these appeals as they do to appeals from High Court decrees. If the Supreme Court varies or reverses the High Court's judgment, the Supreme Court's order is implemented according to the provisions outlined in section 117.
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