Section 118 provides the final appeal. Principal Bench decisions — which include all place-of-supply cases — go straight to the Supreme Court.
Key points
- Under section 118(1) of the CGST Act, 2017 an appeal lies to the Supreme Court from any order of the Principal Bench of the Appellate Tribunal, and from a judgment of a High Court under section 117 which it certifies as fit for appeal to the Supreme Court.
- The Code of Civil Procedure applies to such appeals as far as may be (section 118(2)).
The provisions
118(1)–(3)Appeal to the Supreme Court
Statutory text
(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, 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.
*Enforced w.e.f . 1st July, 2017
1. Substituted (w.e.f. 1st August, 2023 vide Notification No. 28/2023 - CT dated 31st July, 2023.) by s. 153 of The Finance Act 2023 (No. 8 of 2023).
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Do Principal Bench GSTAT orders go to the High Court?
- No. Under section 118 of the CGST Act appeals from the Principal Bench lie directly to the Supreme Court.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
A direct appeal from the Principal Bench is a statutory appeal, not a special leave petition.