Provisions under Rule 114 of CGST Rules, 2017 relating to “Appeal to the High Court”:
CGST Rule 114: Appeal to the High Court (Chapter XIII: Appeals and Revision) [*1]
(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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 114 introduced vide Notification 10/2017, effective 01/07/2017.
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