Appeal to the High Court

Rule 114
Appeal to the High Court
GST
Appeals and Revision
Rule 114 of Central Goods and Services Tax Rules, 2017
114. Appeal to the High Court.-
(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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