Statutory text — CGST Rules, 2017, as amendedRule 115
Rule 115. Demand confirmed by the Court.-
The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source