GST Jamku AIAppeal to Supreme Court.
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 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.
In certain situations, individuals may file an appeal to the Supreme Court as outlined in Section 118(1). This section specifies the conditions under which such appeals can be made.
Conditions for Appeal
From Appellate Tribunal's Order:
An appeal can be filed if there's dissatisfaction with any order issued by the [Principal Bench] of the Appellate Tribunal.
From High Court's Judgment or Order:
Another scenario involves appealing a judgment or order passed by the High Court under section 117. This applies when, either on its own initiative or through an application by the aggrieved party or their representative, the High Court deems the case suitable for Supreme Court review immediately after the judgment or order is issued.
Process of Filing an Appeal
Individuals looking to appeal to the Supreme Court should follow a defined process, adhering to the stipulations set out in Section 118(1). This process ensures that the appeal is valid and can be considered by the Supreme Court.
Certification by the High Court
The High Court plays a crucial role in the appeal process. If the High Court, either spontaneously or upon application by the concerned party, certifies a judgment or order as suitable for Supreme Court appeal immediately after its issuance, the case qualifies for further consideration.
By understanding and abiding by the conditions and processes outlined in Section 118(1), individuals can navigate the appeals process effectively, seeking a fair review of relevant orders and judgments at the highest judicial level.
Section 118(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.
Section 118(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.
(2) Appeals to the Supreme Court
In this section, the rules governing appeals to the Supreme Court align with the provisions outlined in the Code of Civil Procedure, 1908 (5 of 1908). These rules are applicable to appeals under Section 118(2) in a manner similar to their application in appeals from decrees of a High Court.
(3) Implementation of Supreme Court Orders
If the judgment of the High Court undergoes any alteration or reversal during the appeal process, the directives of the Supreme Court must be executed. The execution of such orders is to be carried out following the procedures outlined in Section 117, specifically addressing judgments originating from the High Court.
Ensuring Adherence to Supreme Court Directives
In matters of appeal, it is crucial to understand that the rules stipulated in the Code of Civil Procedure, 1908, play a significant role. When dealing with appeals to the Supreme Court as per Section 118(2), the regulations governing such appeals mirror those applied to appeals from High Court decrees.
Implementing Changes Ordered by the Supreme Court
In instances where the decision of the High Court is modified or overturned during the appeal process, it becomes imperative to give effect to the Supreme Court's directives. This implementation is carried out according to the guidelines specified in Section 117, especially when dealing with judgments emanating from the High Court.
Facilitating Seamless Legal Processes
The seamless functioning of legal processes relies on the consistent application of established rules and procedures. Section 118(2) ensures that the appeal process to the Supreme Court aligns with the norms defined in the Code of Civil Procedure, 1908. Additionally, Section 118(3) emphasizes the importance of adhering to Supreme Court orders, underscoring the need for a smooth transition in the event of alterations to High Court judgments.