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        GST

        Rule 115 - Demand confirmed by the Court

        Central Goods and Services Tax Rules, 2017
        Chapter XIII
        Appeals and Revision

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        Demand confirmation requires issuance of FORM GST APL-04 stating the final demand amount under Rule 115. Rule 115 requires the jurisdictional officer to issue a statement in FORM GST APL-04 that clearly indicates the final amount of demand confirmed by the High Court or the Supreme Court.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Demand confirmation requires issuance of FORM GST APL-04 stating the final demand amount under Rule 115.

                              Rule 115 requires the jurisdictional officer to issue a statement in FORM GST APL-04 that clearly indicates the final amount of demand confirmed by the High Court or the Supreme Court.


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