(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.
Section 114: Appeal to the High Court
Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017
Where this provision sits
| Act | Central Goods and Services Tax Rules-Part-A dated 09.10.2019 |
|---|---|
| Section | 114 |
| Marginal note | Appeal to the High Court |
| Jurisdiction | Central |
| Status | In force as published by the source |
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