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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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