Section 118(1)(b) in Manipur Goods and Services Tax Act, 2017
(b)from any judgement 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 judgement or order, the High Court certifies to be a fit one for appeal to the Supreme Court.