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        Question 12 - (only for SGST law) What is the meaning of “serious case”?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 16
        Appeals, Review and Revision in GST

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        Serious case designation in SGST requires disputed tax above a prescribed threshold and a written Commissioner opinion. A serious case under SGST law is defined by two elements: a disputed tax liability meeting a prescribed high threshold and the Commissioner of SGST's written opinion that the department has a very good case against the taxpayer.
                          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.

                                Serious case designation in SGST requires disputed tax above a prescribed threshold and a written Commissioner opinion.

                                A serious case under SGST law is defined by two elements: a disputed tax liability meeting a prescribed high threshold and the Commissioner of SGST's written opinion that the department has a very good case against the taxpayer.


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