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Section118
The Central Goods and Services Tax Act, 2017

Appeal to Supreme Court

In force Act 12 of 2017 As on 16 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 5 provisions Instruments 1

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 118 of the Central 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 [Principal Bench] of the Appellate Tribunal; The Act was enacted on 12 Apr 2017.

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

(a) from any order passed by the 1[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 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.

Section 118, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

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 5

  1. s. 107 Appeals to Appellate Authority
  2. s. 108 Powers of Revisional Authority
  3. s. 113 Orders of Appellate Tribunal
  4. s. 128A Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
  5. s. 162 Bar on jurisdiction of civil courts

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. Supreme Court of India 12 May 2022 SCIN010142442022

    … Section 38 of the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013); - (xxii) Section 21 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015); - (xxiii) Section 62 and 182 of Insolvency and Bankruptcy Code, 2016 (31 of 2016); and - (xxiv) Section 118 of the Central Goods and Services Tax Act, 2017 (12 of 2017). 205. Such statutory appeals take away the inherent ability of the Supreme Court, as envisaged in the Constitution, to regulate cases before it by confining its consideration to cases involving the most egregious of wrongs and/or having the greatest …

    Read this order on eCourtsIndia

  2. Supreme Court of India 13 Nov 2019 SCIN010261642018

    … Section 38 of the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013); - (xxii) Section 21 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015); - (xxiii) Section 62 and 182 of Insolvency and Bankruptcy Code, 2016 (31 of 2016); and - (xxiv) Section 118 of the Central Goods and Services Tax Act, 2017 (12 of 2017). 205. Such statutory appeals take away the inherent ability of the Supreme Court, as envisaged in the Constitution, to regulate cases before it by confining its consideration to cases involving the most egregious of wrongs and/or having the greatest …

    Read this order on eCourtsIndia

  3. Supreme Court of India 13 Nov 2019 SCIN010013722018

    … Section 38 of the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013); - (xxii) Section 21 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015); - (xxiii) Section 62 and 182 of Insolvency and Bankruptcy Code, 2016 (31 of 2016); and - (xxiv) Section 118 of the Central Goods and Services Tax Act, 2017 (12 of 2017). 205. Such statutory appeals take away the inherent ability of the Supreme Court, as envisaged in the Constitution, to regulate cases before it by confining its consideration to cases involving the most egregious of wrongs and/or having the greatest …

    Read this order on eCourtsIndia

Made under this section, and citing it

1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

All subordinate legislation

Questions about Section 118

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

Section 118 of the Central 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 [Principal Bench] of the Appellate Tribunal;

How do I find court cases under Section 118 of the Central 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: CGST Act 118, section 118 CGST Act, section 118 of the Central 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 Central 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. 5 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently Notification No. 49/2020 -Central Tax dated 24.06.2020 (2020).

When was Section 118 of the Central Goods and Services Tax Act enacted?

Section 118 of the Central Goods and Services Tax Act, cited as CGST Act 118, was enacted on 12 Apr 2017 as Act 12 of 2017. 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. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.