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<h1>Commissioner Can Set Monetary Limits for Appeals Under Section 120, Non-Filing Doesn't Mean Acceptance of Decision</h1> Section 120 of the Tamil Nadu Goods and Services Tax Act, 2017, allows the Commissioner to set monetary limits for filing appeals or applications by State tax officers. If an officer does not file an appeal due to these limits, it does not prevent them from filing in other similar cases. Additionally, the absence of an appeal does not imply acceptance of the decision by the tax officer. The Appellate Tribunal or court must consider the reasons for not filing when hearing such cases.