Rule 114 of CGST Rules -Appeal to the High Court

Rule 114 of CGST Rules -Appeal to the High Court

(updated as on 15.11.2017)

(1) An appeal to the High Court under sub-section (1) ofsection 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-08shall be signed in the manner specified in rule 26.

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CHAPTER XIII

APPEALS AND REVISION

Chapter XIIIof CGST Rules,2017 consists of nine rules relating to APPEALS & REVISIONRULESunder the GST regime. All this rules are available for your ready reference. Rule 108 :Appeal to the Appellate Authority Rule 109 :Application to the Appellate Authority Rule 109A :Appointment of Appellate Authority Rule 110 :Appeal to the Appellate Tribunal Rule 111 :Application to the Appellate Tribunal Rule 112 :Production of additional evidence before the Appellate Authority or the AppellateTribunal Rule 113 :Order of Appellate Authority or Appellate Tribunal Rule 114 :Appeal to the High Court Rule 115 :Demand confirmed by the Court Rule 116 :Disqualification for misconduct of an authorised representative

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