CGST Act, 2017 › Chapter XVIII - Appeals and Revision › Section 118

Section 118 of CGST Act - Appeal to Supreme Court

Law position reviewed: 15 September 2026

Section 118 of the Central Goods and Services Tax Act, 2017 provides the statutory route for an appeal to the Supreme Court from specified GST appellate decisions. The provision must now be read with the 2023 amendment that replaced the earlier reference to the National Bench or Regional Benches with the Principal Bench of the Appellate Tribunal.

Important amendment: Section 153 of the Finance Act, 2023 substituted the words referring to the "National Bench or Regional Benches" in section 118(1)(a) with "Principal Bench". The substitution was brought into force from 1 August 2023 by Notification No. 28/2023-Central Tax dated 31 July 2023.

Current text and scope of Section 118

Section 118 - Appeal to Supreme Court

(1) An appeal shall lie to the Supreme Court -

(a) from any order passed by the 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 where the High Court, on its own motion or on an application made by or on behalf of the aggrieved party immediately after the judgment or order, certifies the case to be fit for appeal to the Supreme Court.

(2) The provisions of the Code of Civil Procedure, 1908 relating to appeals to the Supreme Court apply, so far as may be, to appeals under this section in the same manner as they apply to appeals from decrees of a High Court.

(3) If the Supreme Court varies or reverses the High Court judgment, effect is to be given to the Supreme Court order in the manner contemplated by section 117.

What Section 118 means

Section 118 identifies when the CGST Act itself provides an appellate route to the Supreme Court. It covers two distinct situations: an order of the Principal Bench of the Goods and Services Tax Appellate Tribunal, and a judgment or order of a High Court in a section 117 appeal where the High Court grants the statutory certificate contemplated by section 118(1)(b).

Meaning of "Principal Bench"

For section 118(1)(a), the present statutory expression is "Principal Bench". The older page text referring to the National Bench or Regional Benches is no longer the current wording. This change forms part of the restructuring of the GST Appellate Tribunal provisions made by the Finance Act, 2023.

High Court certificate under Section 118(1)(b)

The second route arises after a High Court has decided an appeal under section 117. Section 118 requires the High Court to certify the case as fit for appeal to the Supreme Court, either on its own motion or on an application made by or for the aggrieved party immediately after the judgment or order.

Application of the Code of Civil Procedure, 1908

Section 118(2) expressly applies the provisions of the Code of Civil Procedure, 1908 concerning appeals to the Supreme Court, so far as may be. This connects the GST statutory appeal with the procedural framework applicable to Supreme Court appeals from High Court decrees, subject to the CGST Act.

Appeal routes under Section 118

  • Principal Bench order: Section 118(1)(a) provides an appeal to the Supreme Court from an order passed by the Principal Bench of the Appellate Tribunal.
  • High Court judgment under Section 117: Section 118(1)(b) provides an appeal where the High Court certifies the matter as fit for appeal to the Supreme Court.
  • Procedure: Section 118(2) makes the relevant CPC provisions applicable so far as may be.
  • Effect of Supreme Court order: Section 118(3) requires effect to be given to a Supreme Court order varying or reversing the High Court judgment in the manner provided by section 117.

Section 118 forms part of Chapter XVIII of the CGST Act dealing with appeals and revision. For the immediately connected statutory scheme, see Section 112 - Appeals to Appellate Tribunal, Section 113 - Orders of Appellate Tribunal, Section 117 - Appeal to High Court, Section 119 - Sums due to be paid notwithstanding appeal, etc., Section 120 - Appeal not to be filed in certain cases, and Section 121 - Non-appealable decisions and orders.

Practical note

Section 118 should be read with the current CGST Act, the applicable procedural law and the relevant Supreme Court rules and practice requirements. The precise remedy and filing requirements depend on the order being challenged and the statutory route invoked.