Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>GST Officers' Appeals Limited by Monetary Thresholds; Non-Filing Doesn't Mean Acceptance of Decision Under Section 92</h1> Section 92 of the Model GST Law outlines conditions under which appeals should not be filed by GST officers. The Board or State Government, upon the Council's recommendation, can set monetary limits to regulate the filing of appeals. If a GST officer does not file an appeal due to such limits, it does not prevent them from filing in other similar cases. Additionally, not filing an appeal does not imply acceptance of a decision by the GST officer. The Appellate Tribunal or court must consider the reasons for not filing when hearing related appeals.