Provisions under Rule 115 of CGST Rules, 2017 relating to “Demand Confirmed by the Court”:
CGST Rule 115: Demand Confirmed by the Court (Chapter XIII: Appeals and Revision) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 115 introduced vide Notification 10/2017, effective 01/07/2017.
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