Sec 118- Appeal to Supreme Court

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Sec 118- Appeal to Supreme Court 2017-04-14T02:54:07+00:00
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    1) An appeal shall lie to the Supreme Court-
    (a) from any order passed by the National Bench or Regional Benches 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.

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    118.1 Introduction
    (i)     This section provides for appeal to Supreme Court.
    118.2 Analysis
    An appeal can lie with the Supreme Court in case of:
    (i)    Any judgement or order passed by National Bench, Regional Benches of Appellate Tribunal or High Court.
    (ii)    When an appeal is reversed, or varied, the effect shall be given to the order of the Supreme Court on the question of law so formulated and delivered.
    (iii)    The said judgement shall clearly indicate the grounds on which the decision is founded.
    (iv)    Apart from this, the Supreme Court is empowered to frame any substantial question of law not formulated by any lower authority if it is satisfied that the case before it involves such question of law. 118.3 Comparative review
    (i)     Section 35L of the Central Excise Act,1944
    118.4 Related provisions
    Section 117 of CGST Act – Appeal to High Court

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