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.

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