In Section 115, it is outlined that when a demand is confirmed by either the High Court or the Supreme Court, the jurisdictional officer is responsible for issuing an official statement. This statement must be in the specific format known as FORM GST APL-04. The purpose of this form is to clearly communicate the final amount of the demand that has been confirmed by the court. This ensures that there is a formal and transparent record of the court's decision regarding the demand amount.
Note: It is an AI generated summary for reference purpose only.
115. Demand confirmed by the Court
The jurisdictional officer shall issue a statement in FORM GST APL-04clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
