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IndiaAuditLens Law Library

Rule 115 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter XIII, Appeals and Revision

At a glance

Bars, duties and time limits

  • 115The jurisdictional officer must issue FORM GST APL-04 clearly stating the final demand confirmed by the High Court or, as applicable, the Supreme Court.

Rule 115 places responsibility on the jurisdictional officer to issue a statement after the High Court or Supreme Court confirms a demand. The officer must use FORM GST APL-04 and clearly indicate the final amount confirmed by the relevant court. The amount in the statement must therefore correspond to the demand confirmed in the court’s decision.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 115, verbatim (show)

Rule 115. Demand confirmed by the Court.-

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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Court demand statement 115

Questions to answer on the file5 questions
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Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 115. Demand confirmed by the Court". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links