Appeals to Supreme Court: High Court certification required for appeals; direct appeals available from Tribunal Principal Bench.

An appeal to the Supreme Court lies where the High Court certifies a case as fit for appeal or directly from orders of the Principal Bench of the Appellate Tribunal; appeals cover Tribunal orders and High Court judgments under the CGST appeal regime, and Supreme Court judgments must be acted upon via certified copies, subject to CBIC filing instructions.

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