THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER XIII  -  APPEALS AND REVISION
Rule - 114
Year  

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Appeal to the High Court.

114.

(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.