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of <h1>Rule 115 mandates FORM GST APL-04 issuance to state final demand amount after High Court or Supreme Court confirmation.</h1> Rule 115 of the Central Goods and Services Tax Rules, 2017, mandates that when a demand is confirmed by the High Court or Supreme Court, the jurisdictional officer must issue a statement in FORM GST APL-04. This statement must clearly indicate the final amount of the demand as confirmed by the court.
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