Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 120 of Assam GST Act: Limits Set for State Tax Appeals, Non-Filing Not an Agreement with Decision.</h1> The Assam Goods and Services Tax Act, 2017, Section 120, outlines conditions under which appeals should not be filed. The Commissioner, based on the Council's recommendations, can set monetary limits for filing appeals by State tax officers. If an officer does not file an appeal due to these limits, it does not prevent filing in other similar cases. Additionally, a party cannot claim that the State tax officer has agreed with a decision by not appealing. The Appellate Tribunal or court must consider why an appeal was not filed when reviewing such cases.
TaxTMI 
TaxTMI 
