Chapter - XIII of CGST Rules, 2017
APPEALS AND REVISION
RULE 114. Appeal to the High Court (corresponding section 117)
(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.