Rule 115 - Demand confirmed by the Court

115. Demand confirmed by the Court.[1]

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.

 


[1] This Rule was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

GST Gyaan | https://gstgyaan.in | Rajesh Ritolia - 9350171263

Top