Rule 114 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Appeal to the High Court
Provisions under Rule 114 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Appeal to the High Court”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:
CGST Rule 114: Appeal to the High Court (Chapter-XIII: Appeals and Revision)
(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.