Monetary limits on appeals may restrict GST officer filings but do not create acquiescence by non-filing. Section 111 authorises the Board or State Government, on the Council's recommendation, to issue orders fixing monetary limits to regulate GST officer appeals. Failure by a GST officer to file an appeal pursuant to such limits does not prevent filing in other similar cases, nor may a party contend that the officer has acquiesced in the decision by not filing. The Appellate Tribunal or court must consider the circumstances under which the appeal was not filed in pursuance of those orders or directions.