CGST Rule 114 – Appeal to the High Court [Updated 2019]

CGST Rule 114 – Appeal to the High Court

Rule 114 (1)

An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08.

Rule 114 (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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