CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 114 – 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.