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Section118
The Arunachal Pradesh Goods and Services Tax Act, 2017

Appeal to Supreme Court

In force Act 6 of 2019 As on 05 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 6 of 2019 Cited by 4 provisions

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 118 of the Arunachal Pradesh Goods and Services Tax Act, 2017 deals with appeal to Supreme Court. An appeal shall lie to the Supreme Court- (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal;

(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 judgement 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 judgement 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 judgement 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 judgement of the High Court.

Section 118, The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 6 of 2019).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 117 Appeal to High Court

Referred to by 4

  1. s. 107 Appeals to Appellate Authority
  2. s. 108 Powers of Revisional Authority
  3. s. 113 Orders of Appellate Tribunal
  4. s. 162 Bar on jurisdiction of civil courts

Questions about Section 118

What does Section 118 of the Arunachal Pradesh Goods and Services Tax Act deal with?

Section 118 of the Arunachal Pradesh Goods and Services Tax Act is headed "Appeal to Supreme Court". An appeal shall lie to the Supreme Court- (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal;

How do I find court cases under Section 118 of the Arunachal Pradesh Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Arunachal Pradesh Goods and Services Tax Act 118, section 118 Arunachal Pradesh Goods and Services Tax Act, section 118 of the Arunachal Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 118 of the Arunachal Pradesh Goods and Services Tax Act, and has it changed?

Its own text turns on section 117 (Appeal to High Court), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.

When was the Arunachal Pradesh Goods and Services Tax Act enacted?

Arunachal Pradesh Goods and Services Tax Act was enacted in 2019 as Act 6 of 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (starts at 3), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/5aec64cd-25cf-4377-925c-ea2de91fe61b.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/d1b487fc-d81f-4024-b65b-0ac0b083a20c/content). This page is not a substitute for legal advice.