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of <h1>Appeal to High Court on GST must use FORM GST APL-08 per section 117(1); follow rule 26 for signing.</h1> An appeal to the High Court regarding the Central Goods and Services Tax must be filed using FORM GST APL-08, as stipulated under sub-section (1) of section 117. The appeal's grounds and verification form must adhere to the signing procedure outlined in rule 26 of the Central Goods and Services Tax Rules, 2017.
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