CGST Rule 115 of Central Goods and Services Tax Rules, 2017 – Demand confirmed by the Court

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XIII Appeals and Revision

Rule 115: Demand confirmed by the Court.

115. The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].