Provisions under Rule 114 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Appeal to the High Court”, are as under:
CGST Rule 114: Appeal to the High Court (Chapter-XIII: Appeals and Revision)
(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.
Amendments History:
NA
—–
| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
| Latest Updates from CBIC |
| For index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/Rule-wise Text of GST Acts/Rules: GST Updates |