Section 118 appeals to the Supreme Court
A direct route from the Principal Bench, and the ordinary route from the High Court. Both are narrow.
Section 118 provides for an appeal to the Supreme Court from an order passed by the Principal Bench of the Appellate Tribunal, and from a judgment or order of a High Court in an appeal under Section 117 where the High Court certifies that the case involves a substantial question of law of general importance, or on special leave under Article 136.
The three routes
From the Principal Bench of the Tribunal, directly, in the cases provided. Matters involving the place of supply are heard by the Principal Bench, which makes this route significant for cross border and inter state disputes.
From a High Court judgment under Section 117, where the High Court certifies a substantial question of law of general importance, on the application of the aggrieved party.
By special leave under Article 136, which is discretionary and is the route in the overwhelming majority of cases.
What travels well to the Supreme Court
A conflict between High Courts on the same provision. This is the single most persuasive ground for leave in indirect tax matters.
A question of constitutional validity, or of legislative competence, or of the limits of delegated legislation.
A question affecting an industry rather than a taxpayer, where the revenue at stake across the sector is substantial.
What does not travel is a factual dispute, a quantification dispute, or a matter where the taxpayer has succeeded on procedure below.
Practical points
Recovery is not stayed by the filing. Interim protection must be sought.
Where a batch of matters is pending on the same question, the practical course is to seek tagging rather than independent hearing.
The costs and the timeline mean the decision to appeal should be taken on the value of the issue across years, not on the demand in the single order.
What to do on Monday
Assess the issue across all affected years and entities before deciding to appeal.
Annex any conflicting High Court judgments to the leave petition.
Seek interim protection with the filing.
Consider the risk of an adverse binding precedent before taking a weak matter up.
This page states the general position. A reader with a specific question on their own facts may write to the GST practice at AMLEGALS.
Write to the GST practiceQuestions we are asked on this
Is leave necessary?
In the ordinary case, yes, under Article 136 or on a High Court certificate. The direct appeal from the Principal Bench operates in the cases provided by the statute.
Will a conflict between High Courts help?
It is the strongest ground for leave, and it should be pleaded with the conflicting judgments annexed.
Is recovery stayed?
No. Seek interim protection expressly.
Should we appeal a favourable procedural order?
No. A success on procedure below is best preserved rather than tested.
How should the decision be taken?
On the value of the legal issue across all years and entities affected, and on the risk of an adverse binding precedent.
In this cluster
- GST appeals in 2026: the complete route from DRC-07 to the Supreme Court
- GSTAT appeals in 2026: limitation, pre deposit and the filing discipline that survives scrutiny
- Pre-deposit under Sections 107 and 112: the corrected arithmetic
- Penalty only demands and the pre-deposit for appeal
- Condonation of delay in GST appeals: what persuades, and what does not
- Drafting grounds of appeal in GST: the structure that wins
- GSTAT Procedure Rules, 2025: the practitioner's walkthrough
- Stay of recovery pending appeal: Section 107(7) and beyond
- Additional evidence before the appellate authority under Rule 112
- Departmental appeals and the review mechanism under Section 107(2)
GST Insights is published by AMLEGALS for general information. Law stated as on 3 September 2026. Not advice on any particular set of facts; not an advertisement or a solicitation under Rule 36 of the Bar Council of India Rules. Readers with a question on their own facts may write to the GST practice of their own accord.