Section 118: Appeal to the Supreme Court and the Principal Bench

Section 118 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Two entirely different routes, beginning at different forums, with different requirements — and the choice is not the appellant's.

Section 118(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 of the High Court in an appeal under s.117, in any case which the High Court, 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, certifies to be a fit one for appeal to the Supreme Court. 118(2): the Code of Civil Procedure, 1908 provisions on appeals to the Supreme Court apply, so far as may be, as they apply to appeals from decrees of a High Court. 118(3): where the High Court judgment is varied or reversed, effect shall be given to the Supreme Court's order in the manner provided in s.117.

Route (a): straight from the Principal Bench

No certificate. No substantial-question threshold in the section. No High Court stage.

An order of the Principal Bench is appealable directly to the Supreme Court.

Which cases reach the Principal Bench, under the provisos to s.109(5):

• cases in which any one of the issues involved relates to the place of supply;
• matters referred to in s.171(2);
• other cases or classes of cases notified by the Government on the Council's recommendations.

So the appellate path is decided at the Tribunal stage. A place-of-supply ground sends the appeal to the Principal Bench under s.109(5), and from there the only appeal is to the Supreme Court. Section 109 →

The practical significance: in a place-of-supply case there is no intermediate forum. The Tribunal's decision is the last fact-finding stage, and the appeal that follows is to the highest court. That should inform how thoroughly the case is built before the Tribunal — evidence, computations and the record must be complete there, because there will be no High Court to correct an incomplete record.

Route (b): the fit-for-appeal certificate

From a High Court judgment or order in a s.117 appeal, where the High Court certifies the case to be a fit one for appeal to the Supreme Court.

Three features of the certificate:

It may be granted on the Court's own motion, or on an application by or on behalf of the party aggrieved.

It must be sought immediately. The words are "immediately after passing of the judgment or order". So an oral application at the time of pronouncement is what the provision contemplates — an application weeks later is outside its terms.

It is a certificate of fitness, not an appeal as of right. The High Court decides whether the case warrants the Supreme Court's attention.

What to do: where a High Court judgment is adverse on a question of continuing importance, the application for a certificate should be made at the pronouncement, and the reasons — a question of general importance, conflicting views between High Courts, a large revenue effect across taxpayers — should be ready.

Where a certificate is refused, the ordinary constitutional route of a special leave petition under Article 136 remains, subject to the Supreme Court's discretion. That is a separate jurisdiction and is not conferred by s.118.

Section 118(2): the CPC applies

"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."

So the procedural machinery is that of a civil appeal from a decree — limitation, form, record, and the conduct of the appeal — applied "so far as may be" to accommodate the tax context.

Section 118(3): giving effect to the outcome

"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 117(5), in the corresponding place, provides for the High Court to decide the question of law and deliver judgment stating the grounds, and for effect to be given to it.

In practice, the mechanism that matters is Rule 115: the jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.

So the sequence after a Supreme Court order is:

1. Obtain the order and serve it on the jurisdictional officer.
2. Ask for the APL-04 under Rule 115 stating the final confirmed demand.
3. Check the electronic liability register is modified accordingly.
4. Claim any refund under s.54, with the relevant date under Explanation (f) — the date of communication of the judgment, decree, order or direction.
5. Claim s.115 interest on refunded pre-deposits from the date of payment. Sections 114 and 115 →

Recovery in the meantime

Section 119: notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order of the Principal Bench or the State Benches shall be payable in accordance with the order so passed.

There is no automatic stay at this level. The pre-deposit stays under s.107(7) and s.112(9) operate at the earlier stages only. An appellant must pay or obtain a stay from the Court. Sections 119 and 120 →

Key takeaways

• Route (a): an appeal lies directly to the Supreme Court from an order of the Principal Bench — no certificate needed.
• Route (b): from a High Court judgment in a s.117 appeal, where the High Court certifies the case fit — applied for immediately after pronouncement.
• A place-of-supply ground puts the case before the Principal Bench and therefore on route (a), with no High Court stage.
• The CPC provisions on Supreme Court appeals apply so far as may be.
• Rule 115 requires an APL-04 from the jurisdictional officer stating the amount confirmed by the Court.
• Section 119: sums remain payable notwithstanding the appeal; a stay must be obtained.

Read next

• Section 117: Appeal to the High Court and the Substantial Question of Law
• Sections 119 and 120: Sums Due, and Monetary Limits
• Section 109: GSTAT Benches, and What Only Delhi Can Hear
• Sections 114 and 115: Interest on Refund of the Pre-Deposit

Disclaimer: Positions stated as on 5 September 2026, based on the CGST Act and Rules as amended to 31 March 2026 (ICAI Bare Law, 12th edition). Practice before the Supreme Court is stated in general terms.