Section 118 of Sikkim GST Act 2017 : Appeal to Supreme Court

By | June 10, 2018
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(Last Updated On: June 11, 2018)

Section 118 of Sikkim GST Act 2017

[ Section 118 of Sikkim GST Act 2017 explains Appeal to Supreme Court and is covered in  CHAPTER XVIII  APPEALS AND REVISION]

[ Enforced with effect from 1-7-2017. ]

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.

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.

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.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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