Regulation of appeal filing limits allows non filing without constituting acquiescence, courts to consider circumstances in each case. Authority may set monetary thresholds limiting when a GST officer may file appeals; non filing under those administrative directions does not preclude ... Summary
Regulation of appeal filing limits allows non filing without constituting acquiescence, courts to consider circumstances in each case.
Authority may set monetary thresholds limiting when a GST officer may file appeals; non filing under those administrative directions does not preclude filing in other similar cases and cannot be relied on by a party as constituting acquiescence; tribunals and courts must consider the circumstances of non filing made pursuant to such orders or directions.
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