Central Goods and Services Tax Rules, 2017
Chapter XIII - Appeals and revision
Rule 114 - Appeal to the High Court.
114. Appeal to the High Court
(1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
Act
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Central Goods and Services Tax Act, 2017
Rules
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Central Goods and Services Tax Rules, 2017
