Rule 114 CGST Rules 2017 : Appeal to the High Court

By | July 13, 2017
(Last Updated On: July 6, 2018)

 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.

 


 Rule 114 CGST Rules 2017

Also refer CBIC Website Click here 

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