How to Appeal to the High Court for GST Related Case

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.