Important Keyword: FORM GST APL-08, Section 117.
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GST Rule 114. Appeal to the High Court.-
(1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORMGST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
Official Income Tax Return filing website: https://incometaxindia.gov.in/