Hearing before Supreme Court :
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 section 118 as they apply in the case of appeals from decrees of a High Court – section 118(2) of CGST Act.
The costs of the appeal shall be at the discretion of the Supreme Court.
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 i.e. on basis of certified copy – section 118(3) of CGST Act.