Part A — The frame
A.8 Outward — sections 117 to 121
| To the High Court (s.117) | To the Supreme Court (s.118) | |
|---|---|---|
| From | Orders of the State Benches | Orders of the Principal Bench, directly; or a judgment of the High Court under s.117 — but only in a case the High Court certifies to be a fit one for appeal to the Supreme Court, on its own motion or on application made immediately after the judgment (s.118(1)(b)) |
| Threshold | The High Court may admit if satisfied the case involves a substantial question of law; it formulates the question, and the appeal is heard on it | — |
| Time | 180 days from receipt of the order | — |
| Delay | The High Court may entertain a late appeal on sufficient cause. No outer limit is fixed — unlike s.112(6) | — |
Note the split. An order of the Principal Bench — which includes every place-of-supply matter, by the first proviso to s.109(5) — goes straight to the Supreme Court. There is no High Court tier for it. That is a strategic fact about a place-of-supply ground, and it belongs in the advice at the outset, not after the Bench is chosen.
Section 119 — sums due to the Government under an order of the Tribunal under s.113(1), or of the High Court under s.117, are payable in accordance with that order notwithstanding that a further appeal has been preferred. Success at the Tribunal followed by a departmental appeal does not, of itself, hold the money.
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