Bare ActsThe Manipur Goods and Services Tax Act, 2017

Section 118

(l)

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(l) .An appeal shaJllietoth¢ Supteme£ourt.- (a) from any order' passedby lli?·1'i!ti8ttit;Bertcknr Regional Benches of the Appellate Tribunal; or Appeal to Supreme Court. 5 ofl908 121 (b) from any judgment . or •orderpassed 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, immediatelyafter passingof the judgment or order, the High Court certifies'fu lfe a fit one for appeal to the Supreme Court. (2) )he 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.

Section 118 – The Manipur Goods and Services Tax Act, 2017 | DailyLaw.ai