High Court and Supreme Court
Above the Tribunal the dispute stops being about the client’s facts and becomes about a question of law, and the Chartered Accountant’s work changes with it, from arguing the case to building the record and the brief on which somebody else will argue it.
- 6 pages
- 153
- Word and PDF
- 13 September 2026
The 2 formats inside
- 1Appeal to the High Court in Form GST APL-08 with the substantial questions of laws.117(1) · s.117(2) · s.117(3) · Rule 114On its own₹149
- 2Brief to counsel for an appeal under section 117, instructions, synopsis, list of dates and compilation indexs.117 · s.118 · s.119 · s.116On its own₹149
Read the opening
The first part of “Appeal to the High Court in Form GST APL-08 with the substantial questions of law”, as it downloads. Blanks are highlighted.
To be settled by counsel and filed with the memorandum of appeal in the format prescribed by the Appellate Side Rules of the High Court concerned
Field in Form GST APL-08 | Entry |
|---|---|
GSTIN and name of the appellant | [____] |
Order appealed against, with the Bench that passed it | Order dated [DD.MM.YYYY] in Appeal No. [____] of [____] passed by the [State Bench at ____ ] of the Goods and Services Tax Appellate Tribunal |
Date of receipt of the order | [DD.MM.YYYY] — by [speed post / the GSTAT portal] |
Last date under s.117(2), being 180 days | [DD.MM.YYYY] |
Whether against the whole or a part of the order | [____] |
Amount in dispute | Tax Rs [____], interest Rs [____], penalty Rs [____] |
Tax period | [____] |
IN THE HIGH COURT OF [High Court (name)] AT [Seat of the High Court (place)]
(Appellate Jurisdiction — appeal under section 117 of the Central Goods and Services Tax Act 2017)
GST Appeal No. [High Court GST appeal number] of [High Court GST appeal year]
More in GST
Covering note to the client on whether to appeal, with the cost-benefit table
Download ₹149Fill online ₹199First Appeal, APL-01, Statement of Facts and Grounds of Appeal
Download ₹999Fill online ₹1,349Reply to a departmental appeal filed in Form GST APL-03
Download ₹149Fill online ₹199The GST Appellate Tribunal
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