Rule 114 CGST Rules 2017
( Rule 114 CGST Rules 2017 explains Appeal to the High Court and is covered in Chapter XIII – Appeals and Revision : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Appeal to the High Court
114. (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.
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