On this page
- Statutory text of Section 118
- Section 118 in simple language
- The two routes to the Supreme Court
- Route 1 – National or Regional Bench order
- Route 2 – High Court certificate
- Procedure and practical litigation workflow
- Detailed practical examples
- Relationship with Sections 117 and 119
- Finance / tax-team working paper
- Frequently asked questions
- Quick revision
118 Appeal to Supreme Court
(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.
What does Section 118 actually do?
Section 118 is the Supreme Court stage in the GST appellate framework. It does not simply say that every GST dispute can automatically be taken to the Supreme Court. Instead, it identifies the specific orders from which an appeal lies and incorporates the applicable Supreme Court appellate procedure.
Why the source of the order matters
| Order being challenged | Section 118 route | Key requirement |
|---|---|---|
| Order of National Bench of Appellate Tribunal | Section 118(1)(a) | Statutory Supreme Court appeal route applies. |
| Order of Regional Bench of Appellate Tribunal | Section 118(1)(a) | Statutory Supreme Court appeal route applies. |
| High Court judgment/order in an appeal under Section 117 | Section 118(1)(b) | High Court must certify immediately after the judgment/order that the case is fit for appeal to the Supreme Court. |
The two statutory routes
An appeal lies from an order passed by the National Bench or Regional Benches of the Appellate Tribunal.
An appeal lies from a High Court judgment or order in a Section 117 appeal where the High Court certifies the case as fit for appeal to the Supreme Court.
Appeal from National or Regional Bench of the Appellate Tribunal
Section 118(1)(a) expressly provides an appeal to the Supreme Court from any order passed by the National Bench or Regional Benches of the Appellate Tribunal.
Practical meaning
If the impugned GST Tribunal order is one passed by the National Bench or a Regional Bench, the tax/legal team should first identify the statutory source of the order, the complete Tribunal record and the applicable Supreme Court appellate procedure.
Example
A dispute reaches the Appellate Tribunal and is decided by the Regional Bench. The aggrieved party identifies a legal issue in the Tribunal's order and seeks to invoke the Supreme Court route. Section 118(1)(a) is the statutory provision connecting that Tribunal order to the Supreme Court. The actual filing must then satisfy the applicable Supreme Court procedure.
Appeal from a High Court judgment or order
Section 118(1)(b) covers a judgment or order passed by the High Court in an appeal made under Section 117.
However, the statutory wording contains an important certification requirement: the High Court must, immediately after passing the judgment or order, on its own motion or on an application made by or on behalf of the aggrieved party, certify the case to be a fit one for appeal to the Supreme Court.
What should the legal team do?
- Obtain the complete High Court judgment/order.
- Immediately check whether the judgment contains the required certification.
- If the matter requires an application for certification, discuss it with counsel without delay.
- Record the date of judgment/order and all Supreme Court limitation milestones.
- Prepare the Supreme Court record and grounds in accordance with applicable procedure.
Example
A taxpayer files a Section 117 appeal in the High Court. The High Court delivers its judgment. The taxpayer considers a Supreme Court challenge. Section 118(1)(b) becomes relevant where the High Court certifies, immediately after the judgment or order, that the case is fit for appeal to the Supreme Court, either on its own motion or on an application made by or on behalf of the aggrieved party.
Practical Supreme Court appeal workflow
Step 1 – Identify the originating order
Determine whether the order is from the National/Regional Bench of the Appellate Tribunal or is a High Court judgment/order arising from Section 117.
Step 2 – Preserve the complete record
The litigation file should include the original adjudication order, earlier appellate orders, Tribunal order, High Court judgment where applicable, pleadings, written submissions, evidence and relevant correspondence.
Step 3 – Identify the exact legal issue
Prepare a concise legal-issue memorandum explaining the statutory provisions involved, the reasoning adopted in the impugned order and the legal grounds proposed for challenge.
Step 4 – Check limitation immediately
Section 118 itself does not prescribe a simple 180-day period like Section 117. The applicable Supreme Court limitation and procedural requirements must be checked under the governing law and current Supreme Court rules for the particular appeal.
Step 5 – Prepare the Supreme Court filing
Supreme Court appeals involve court-specific procedural requirements. Counsel should verify the current filing format, limitation, court fees, certified copies, annexures, vakalatnama/authorisation and electronic filing requirements applicable at the time of filing.
Step 6 – Post-filing compliance
Record the case number, filing date, defects if any, next listing, orders passed and any directions affecting tax recovery or other compliance obligations.
Detailed Section 118 examples
Example 1 – Regional Bench order
A company loses a GST dispute before the Regional Bench of the Appellate Tribunal. The company believes the Tribunal order requires Supreme Court consideration. Because the order is from a Regional Bench, Section 118(1)(a) is the relevant statutory route.
Example 2 – National Bench order
An order is passed by the National Bench of the Appellate Tribunal. The aggrieved party evaluates a Supreme Court appeal. Section 118(1)(a) expressly covers an order of the National Bench.
Example 3 – High Court judgment after Section 117 appeal
A taxpayer first takes a Tribunal order to the High Court under Section 117. The High Court delivers judgment. For the Section 118(1)(b) route, the statutory certification requirement must be examined immediately after the judgment/order.
Example 4 – Company litigation register
A company has a ₹12 crore GST dispute. The Tribunal order is received, and management initially records it as “closed at Tribunal.” Later, legal counsel identifies a Supreme Court route. The litigation register should be updated immediately with the Tribunal forum, order date, Section 118 route, limitation date, counsel, filing status and financial exposure.
Example 5 – Demand consequences
A Supreme Court appeal should not be treated as automatically extinguishing the underlying government dues. Section 119 separately states that sums due as a result of specified Tribunal or High Court orders remain payable notwithstanding that an appeal has been preferred to the High Court or Supreme Court, subject to the statutory framework.
How Sections 117, 118 and 119 work together
| Section | Subject | Practical role |
|---|---|---|
| 117 | Appeal to High Court | Provides the High Court appellate route from specified Tribunal orders, subject to the substantial-question-of-law requirement. |
| 118 | Appeal to Supreme Court | Provides the Supreme Court routes specified in the section. |
| 119 | Sums due notwithstanding appeal | Addresses payment of sums due notwithstanding an appeal to the High Court or Supreme Court. |
| 120 | Appeal not to be filed in certain cases | Concerns monetary limits and departmental appeals/applications. |
| 121 | Non-appealable decisions/orders | Identifies specified decisions/orders against which appeal is not available. |
Appellate-chain snapshot
Section 118 also contains a direct statutory route from the National or Regional Benches to the Supreme Court. Therefore, the precise appellate path depends on the forum and order involved.
Section 118 litigation working paper
| Field | Suggested entry |
|---|---|
| GSTIN | Relevant GST registration |
| Tax period / FY | Period involved |
| Original demand | Tax, interest, penalty and other amounts |
| Tribunal / High Court order | Order number and date |
| Forum | National Bench / Regional Bench / High Court |
| Section 118 route | 118(1)(a) or 118(1)(b) |
| High Court certificate | Applicable only for the 118(1)(b) route – record status and date |
| Order received date | Evidence-backed date |
| Limitation | Current Supreme Court limitation calculated by counsel |
| Legal issue | Concise statement of disputed legal issue |
| Documents ready | Complete record / certified copies / annexures |
| Filing status | Draft / approved / filed / defects / listed |
| Case number | Supreme Court case details |
| Next hearing | As per court record |
| Financial exposure | Tax + interest + penalty + cash-flow impact |
Frequently asked questions on Section 118
1. What is Section 118 of the CGST Act?
Section 118 deals with appeals to the Supreme Court under the CGST appellate framework.
2. Can an order of the Regional Bench go to the Supreme Court?
Yes. Section 118(1)(a) expressly provides an appeal to the Supreme Court from an order passed by the Regional Benches of the Appellate Tribunal.
3. Can an order of the National Bench go to the Supreme Court?
Yes. Section 118(1)(a) expressly includes the National Bench.
4. Can every High Court judgment under Section 117 be taken to the Supreme Court?
Section 118(1)(b) specifies a certification requirement: the High Court must certify, immediately after passing the judgment or order, that the case is a fit one for appeal to the Supreme Court, on its own motion or on an application made by or on behalf of the aggrieved party.
5. Does Section 118 prescribe a 180-day limitation like Section 117?
No. Section 118 itself does not reproduce the Section 117 180-day limitation. The applicable Supreme Court limitation and procedure must be determined under the governing law and current Supreme Court rules.
6. Does the Code of Civil Procedure apply?
Section 118(2) provides that CPC provisions relating to appeals to the Supreme Court apply, so far as may be, to appeals under Section 118 as they apply to appeals from decrees of a High Court.
7. What happens if the Supreme Court varies or reverses the High Court judgment?
Section 118(3) provides that effect is to be given to the Supreme Court order in the manner provided by Section 117 for giving effect to a High Court judgment.
8. Does filing a Supreme Court appeal automatically stop recovery?
Section 119 separately states that specified sums due to Government remain payable notwithstanding an appeal to the High Court or Supreme Court. Any stay or other protective order must therefore be examined separately.
9. Is Section 118 the same as a general civil appeal to the Supreme Court?
No. Section 118 creates the GST statutory route and then applies the relevant CPC Supreme Court appeal provisions so far as may be. Supreme Court procedure must be checked for the specific matter.
10. What should a company preserve before filing?
Preserve the complete adjudication and appellate record, impugned order, pleadings, submissions, evidence, certified copies where required, limitation evidence, financial exposure calculation and management/legal approvals.
Section 118 at a glance
| Point | Remember |
|---|---|
| Section | 118 |
| Subject | Appeal to Supreme Court |
| Route 1 | Order of National Bench or Regional Benches of Appellate Tribunal |
| Route 2 | High Court judgment/order under Section 117 with required High Court certification |
| High Court certification | Case certified as fit for appeal to Supreme Court immediately after judgment/order |
| CPC | Supreme Court appeal provisions apply so far as may be |
| Effect of Supreme Court variation/reversal | Implemented in the manner provided by Section 117 |
Use of this page
This page is prepared for GST education, reference and professional workflow support. GST law and procedure can change through Acts, rules, notifications, circulars, judicial decisions and administrative directions. Supreme Court filing procedure, limitation, court fees, certification and electronic filing requirements should be verified for the relevant date and matter. Obtain professional legal advice before taking action in an actual dispute.