Appeal to the High Court
Rule 114 of the CGST Rules
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An appeal to the High Court under section 117 is filed in APL-08, signed by the person authorised under Rule 26.
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The exact words of the law
280 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) An appeal to the High Court under sub-section
(1) of section 117 shall be filed in FORMGST 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 .
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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