(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
The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 2017
Where this provision sits
| Act | The Central Goods and Services Tax (CGST) Rules 2017 |
|---|---|
| Section | 114 |
| Marginal note | Appeal to the High Court |
| Jurisdiction | Union territory of Dadra and Nagar Haveli and Daman and Diu |
| Status | In force as published by the source |
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