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    <title>Appeal to the High Court under section 117</title>
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    <description>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.</description>
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