FORM GST APL-08 - High Court appeal with a stated substantial question of law
A State Bench order raises a substantial question of law; this is not an automatic second factual appeal.
Responsible actor: The aggrieved person appealing a State Bench tribunal order, through actual legally competent representation. Provision: Section 117/119; rule 114.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current operative Act/rules checked 21 October 2026. Historical2022 extracts are retained as source evidence; current amendments stated in this guide control. Fictional unsigned completed model, including expressly hypothetical later case events.
Worked facts and completed entries
Independent Branch H: a hypothetical 1 July 2026 State Bench order confirms 330564 on a May-only 2B legal condition. Aster files 1 September,62 days later. No actual court admission or decision is represented.
1–8. Appellant, State Bench order and addresses
| 1. Filed by | Taxable person: Aster; Government branch not selected |
|---|---|
| 2. GSTIN/name/status/jurisdiction | 29AABCA0000A1ZT /Aster Learning Supplies Private Limited (fictional) /company; officer designation not applicable /Karnataka |
| 3. Permanent address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| 4. Communication address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) /meera@aster.example.invalid /EDU-MEERA-PHONE (non-routable) |
| 5. Order number/date | ILLUSTRATION-GSTAT-H /1 July 2026 |
| 6. Tribunal name/address | GSTAT Illustration Karnataka State Bench /Illustration Bengaluru560001; no actual court location represented |
| 7. Communication | 1 July 2026 |
| 8. Representative | Kavya Sen, fictional proposed advocate. No actual enrolment claimed; real court representation requires an eligible practitioner, not employee entitlement under 116 alone. |
9(iv). Demand disputed, INR
| Particular | CGST | SGST/UTGST | IGST | Cess | Total |
|---|---|---|---|---|---|
| Tax | 100000 | 100000 | 0 | 0 | 200000 |
| Interest | 55282 | 55282 | 0 | 0 | 110564 |
| Penalty | 10000 | 10000 | 0 | 0 | 20000 |
| Fees | 0 | 0 | 0 | 0 | 0 |
| Others | 0 | 0 | 0 | 0 | 0 |
9–13. Issue, law, facts and prayer
| 9(i). Synopsis | Statutory invoice communication and receipt requirements; section 16 does not impose an additional May-only 2B condition. |
|---|---|
| 9(ii). Goods/classification | Business stationery inputs; classification is not disputed |
| 9(iii). Period | May 2023 |
| 9(v). Market value seized | Not applicable: no seizure |
| 10. Facts | The April invoice is in April2B; goods arrive in May; first May credit/utilisation occurs 20 June 2023. All other section 16 conditions are assumed met. Adjudicator, Appellate Authority and State Bench wrongly require May repetition. Actual orders, evidence and service records must accompany a real filing. |
| 11. Substantial question /grounds | Whether section 16(2)(aa)/(b), on proved invoice communication in April and receipt in May, permits first credit in May without the invoice being repeated in May2B. This pleads statutory interpretation; the High Court must determine whether a substantial question exists. |
| 12. Prayer | Admit on the formulated substantial question, annul the incorrect legal condition and grant lawful relief; seek interim relief separately if required. |
| 13. Annexures | Impugned State Bench order and receipt proof; adjudication and Appellate Authority orders; April2B/invoice, May goods-receipt note, return and utilisation ledger; earlier grounds/evidence; authority and actual court-filing documents. Each is identified; no executed record is fabricated. |
Verification /execution
| Place/date/name/status/signature and declaration | The stated facts and records are affirmed solely within this fictional teaching scenario; nothing is concealed. Place:Bengaluru. Date:1 September 2026. Name/status:Meera Rao, full-time employee/director, authorised in this fictional case under section 116(2)(a); no actual professional enrolment claimed. Signature:not executed. No actual DSC, signature, acknowledgement, judicial officer or official approval is simulated. |
|---|
How this form moves the matter forward
- Identify the actual authority, order, communication date and statutory appeal route. An appeal form is not an appeal against every administrative step.
- Reconcile all tax-head demand/refund columns, admitted amounts, deposits, authorisation and evidence. Use the current operative Act even where the preserved historical blank is older.
- File on the applicable authenticated portal, cure actual defects and obtain the final acknowledgement. Preserve the reasoned order and service/hearing history; this fictional PDF is not an issued acknowledgement or filing.
Evidence supporting these entries
- Actual impugned order and communication/upload evidence; complete earlier proceeding and hearing record.
- Invoice, GSTR2B, receipt, credit utilisation or refund computation that supports the selected issue; no invented actual portal document.
- Authority to represent/file; reconciled deposit/payment and filing acknowledgement, with every amount matched to the correct statutory stage.
Additional primary authority: CGST Act as on 11 June 2026: sections 16,50,73,107 at PDF pages 18–21,48–49,61–63,85–87; sections 109/112–120 at pages 87–97. Current20-crore CGST cap and penalty-only 10% provisions, not older form caps..
Additional primary authority: April 2026 consolidated CGST rules 108–115 at PDF pages 312–319; rules 89(4),110(5),112 and 26 for the selected matters..
Additional primary authority: Notification 26/2022-Central Tax,26 December 2022: paragraphs 13–15 PDF pages 5–6 (rules 108/109/109C); paragraphs 23–24 pages 13–14 (APL02 header and actual APL01/03W)..
Additional primary authority: Notification 13/2025-Central Tax,17 September 2025 effective 22 September 2025: English paragraphs 5–8 pages 49–50; paragraphs 11–15 pages 59–82, current APL02A/04A/05/06/07..
Additional primary authority: Notification 38/2023-Central Tax,4 August 2023 paragraphs 16–17 PDF pages 5–6: narrowly defined manual first-appeal/application routes..
Period and legal consequences
APL08 is for 117 High Court appeal from a State Bench order involving a substantial question of law,within 180 days of receipt; sufficient-cause condonation is discretionary. Principal Bench orders follow the section 118 Supreme Court route. No universal new 10% High Court pre-deposit is prescribed here;119 means sums remain payable as ordered,so stay must be actually obtained where appropriate. This model does not claim actual court admission or professional review.
Primary source and exact locator
Official notified form source: Official1 January 2022 forms compilation, actual FORM GST APL-08, PDF pages 358–359; source/version conflicts expressly corrected by current Act/rules..
CGST Act and government-hosted Act and Rules compilation - Section 117/119; rule 114. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The aggrieved person appealing a State Bench tribunal order, through actual legally competent representation. A State Bench order raises a substantial question of law; this is not an automatic second factual appeal.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Actual impugned order and communication/upload evidence; complete earlier proceeding and hearing record.; Invoice, GSTR2B, receipt, credit utilisation or refund computation that supports the selected issue; no invented actual portal document.; Authority to represent/file; reconciled deposit/payment and filing acknowledgement, with every amount matched to the correct statutory stage..