Appeal to High Court under section 117 requires Form GST APL 08 with appellant, order, dispute details and verification. Form GST APL 08 prescribes the data and attachments for an appeal under section 117, requiring appellant identification, GSTIN/ID, order details (number, date, tribunal, communication date), representative and address for service, a statement of facts, grounds of appeal and prayer. It mandates a dispute description (issue synopsis, goods/services classification, period), a detailed monetary breakdown by tax heads and jurisdictions, market value of seized goods if any, annexures supporting grounds, and a signed verification with name and designation.
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Provisions expressly mentioned in the judgment/order text.
Appeal to High Court under section 117 requires Form GST APL 08 with appellant, order, dispute details and verification.
Form GST APL 08 prescribes the data and attachments for an appeal under section 117, requiring appellant identification, GSTIN/ID, order details (number, date, tribunal, communication date), representative and address for service, a statement of facts, grounds of appeal and prayer. It mandates a dispute description (issue synopsis, goods/services classification, period), a detailed monetary breakdown by tax heads and jurisdictions, market value of seized goods if any, annexures supporting grounds, and a signed verification with name and designation.
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