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Saturday, March 19, 2022

Rule 114 of 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.