Statutory text — CGST Rules, 2017, as amendedRule 114
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 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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source