Following orders could be challenged before the Supreme Court:
(a) Order passed by the National Bench or Regional Benches of the Appellate Tribunal; or
(b) Judgment 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 judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court.
(ICAI FAQ PUBLICATIONS 06-09-2017 APPEALS TO SUPREME COURT: FAQ NO. 62)