Rule 114 of CGST Rules 2017: Appeal to the High Court

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.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 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 Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.