Section 115: Demand confirmed by the Court

Q: What does Section 115 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 115 TCITCR pertains to "Demand confirmed by the Court". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 115 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs demand confirmed by the Court. As verified on 19 May 2026.

Q: Is Section 115 TCITCR still in force?

Yes, Section 115 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 115 TCITCR?

धारा 115 TCITCR is the Devanagari Hindi reference for Section 115 of the The CGST (Input Tax Credit) Rules, 2017. Section 115 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs demand confirmed by the Court. As verified on 19 May 2026.

Q: What is Dhara 115 TCITCR?

Dhara 115 TCITCR is the Roman Hindi reference for Section 115 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 115 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs demand confirmed by the Court. As verified on 19 May 2026.

Q: How to cite Section 115 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 115, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, 2017, § 115 (India).

Law on Tips Editorial Board

- 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.