Part L — Disposal and pronouncement of orders
Rule 110. Making of entries by Court officer
Chapter XIII · Disposal of cases and pronouncement of orders
⚠ This is not the fees rule
GSTAT r.110 is Making of entries by Court officer. It has nothing to do with fees.
The fee for an appeal to GSTAT is fixed by rule 110(5) of the CGST Rules, 2017, to which r.21(2) of these Rules points — "fees as specified in sub-rule 5 of rule 110 of the Rules", and "the Rules" is defined by r.2(1)(p) as the CGST/SGST/UTGST Rules, 2017, not as these Rules. The Schedule of Fees printed in G.S.R. 256(E) says the same thing in its own third entry: "Rule 110(5) of CGST/SGST/UTGST Rules 2017 — Appeals to GSTAT".
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