(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 .
","words":47,"text_source":"published"},"rule":{"number":"114","heading":"Appeal to the High Court","text":"(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 .","html":"(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 .
","words":47,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/114/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}