GST Acts and Rules
Central Goods and Services Tax (CGST) Rules, 2017

Rule 114 GST - Appeal to the High Court

Last updated at Dec. 16, 2024 by

According to Rule 114 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  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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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.