Rule - 114, Appeal to the High Court (CGST Rules, 2017)
Rule - 114, Appeal to the High Court (CGST Rules, 2017)
Appeal to the High Court.-
(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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