Rule 115 CGST Rules 2017
Summary of Rule 115 CGST Rules 2017
( Rule 115 CGST Rules 2017 explains Demand confirmed by the Court and is covered in Chapter XIII – Appeals and Revision : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 115 CGST Rules 2017
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.
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