Chapter 13 Appeals and Revision Rules (Rule 108 to 116)
Rule 109 GST - Application to the Appellate Authority
Rule 110 GST - Appeal to the Appellate Tribunal
Rule 111 GST - Application to the Appellate Tribunal
Rule 112 GST - Production of additional evidence before Appellate Authority or Appellate Tribunal
Rule 113 GST - Order of Appellate Authority or Appellate Tribunal
Rule 114 GST - Appeal to the High Court
Rule 115 GST - Demand confirmed by the Court You are here
Rule 116 GST - Disqualification for misconduct of an authorised representative
Chapter 13 Appeals and Revision Rules (Rule 108 to 116)
Last updated at April 16, 2024 by Teachoo
According to Rule 115 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
