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<h1>Appealing Supreme Court Judgments: Understanding Section 118 of GST Ready Reckoner for Tribunal or High Court Orders</h1> An appeal to the Supreme Court under Section 118 of the GST Ready Reckoner can be made against judgments or orders from the Principal branches of the Appellate Tribunal or High Court. If a High Court judgment under Section 117 is deemed suitable, it can be certified for appeal to the Supreme Court. The Supreme Court can also address substantial legal questions not previously considered. Appeals follow the Code of Civil Procedure, 1908, and any changes to High Court judgments are implemented per Section 117. Compliance with CBIC instructions and circulars is mandatory when filing such appeals.