(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.
Section 118 • Assam Goods and Services Tax Act, 2017
118. Appeal to Supreme Court.
assam-goods-and-services-tax-act-2017-2017-sec-118.json
•
Section 118
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"content": "(a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or\n(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.",
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