Section 118 West Bengal GST Ordinance 2017 : Appeal to Supreme Court

By | July 6, 2017
(Last Updated On: July 6, 2017)

Section 118 West Bengal GST Ordinance 2017

[ Section 118 West Bengal GST Ordinance 2017 explains Appeal to Supreme Court and is covered in Chapter XVIII : Appeals and Revision ]

Appeal to Supreme Court

118. (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 (5 of 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.


Read Complete West Bengal GST Act 2017

West Bengal GST Ordinance 2017

West Bengal GST Notifications

West Bengal GST Rate Notifications

West Bengal GST Circulars

Related Topic on GST

TopicClick Link
GST Acts Central GST Act and States GST Acts
  
GST RulesGST Rules
 
GST RatesGST Rates
  
GST NotificationsGST Act Notifications
 
GST CircularsCentral Tax Circulars / Orders
 
GST Press ReleaseGST Press Release
 
GST BooksBest Books on GST in India
 
GST CommentaryTopic wise Commentary on GST Act of India
 
GST You Tube ChannelTaxHeal You Tube Channel
 
GST Online CourseJoin GST online Course
 
GST History GST History and Background Material

Leave a Reply

Your email address will not be published. Required fields are marked *