Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 114] [Entire Act] State of Himachal Pradesh - Subsection Section 114(1) in Himachal Pradesh Goods and Services Tax Rules, 2017 (1)An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08.