Section 109B(2) in Himachal Pradesh Goods and Services Tax Rules, 2017
(2)The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.] [Substituted by Notification No. EXN-F(10)-28/2018, dated 9.10.2018 (w.e.f. 27.6.2017).]