Section 118 of Punjab GST Act 2017 Archives - Tax Heal https://www.taxheal.com/tag/section-118-of-punjab-gst-act-2017 Complete Guide for Income Tax and GST in India Wed, 07 Feb 2018 05:04:38 +0000 en-US hourly 1 https://wordpress.org/?v=7.0 Section 118 of Punjab GST Act 2017 : Appeal to Supreme Court. https://www.taxheal.com/section-118-of-punjab-gst-act-2017.html https://www.taxheal.com/section-118-of-punjab-gst-act-2017.html#respond Tue, 06 Feb 2018 05:03:46 +0000 http://taxheal.com/?p=53514 Section 118 of Punjab GST Act 2017 ( Section 118 of Punjab GST Act 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… Read More »

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Section 118 of Punjab GST Act 2017

( Section 118 of Punjab GST Act 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.

Punjab GST Act 2017

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Punjab GST Bill 2017

 

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