Appeal to Supreme Court
Section 118, CGST Act
Straight from CBIC
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Section 118 allows an appeal to the Supreme Court from an order of the Principal Bench of the GST Appellate Tribunal, or from a High Court judgment that the High Court certifies as a fit case for appeal.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Direct appeal to the Supreme Court lies from an order of the PRINCIPAL Bench of the Tribunal, and from a High Court judgment certified as a fit case.
Where the appeal is against a Principal Bench order, no High Court stage exists – going to the High Court first will cost time.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
958 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) An appeal shall lie to the Supreme Court-
(a) from any order passed by the 1 [Principal Bench] of the Appellate Tribunal; or
(b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on its own motion or on an application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court.
(2) The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under this section as they apply in the case of appeals from decrees of a High Court.
(3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 117 in the case of a judgment of the High Court.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-08-01 · Substituted
28/2023 – CT
Substituted ( w.e.f. 1st August, 2023 vide Notification No. 28/2023 – CT dated 31st July, 2023 . ) by s. 153 of The Finance Act 2023 (No. 8 of 2023).
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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