Rule 115 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Demand Confirmed by the Court
Provisions under Rule 115 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Demand Confirmed by the Court”, are as under:
CGST Rule 115: Demand Confirmed by the Court (Chapter-XIII: Appeals and Revision)
The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 10 Sept. 2018) shared by CBIC (i.e. as notified/ amended upto 10 Sept. 2018 by the CBIC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).