Rule 115 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Demand Confirmed by the Court
Provisions under Rule 115 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Demand Confirmed by the 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 115: Demand Confirmed by the Court (Chapter-XIII: Appeals and Revision)
The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.