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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Regulation of appeal filing limits allows non filing without constituting acquiescence, courts to consider circumstances in each case.</h1> 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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