107. Appeal to the Supreme Court
(1) An appeal shall lie to the Supreme Court from any judgment or order passed by the High Court in an appeal made under section 106, in any case which, on its own motion or on an oral 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.
(2) An appeal shall lie to the Supreme Court from any order passed by the Appellate Tribunal under section 102 where such order is of the nature referred to in sub section (2) of section 106.
Never miss out on what’s new in GST,
Accounting, TDS, and Tax compliance.
Connect with us on WhatsAapp.