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of <h1>Commissioner Sets Monetary Limits for Appeals Under Section 120 of Chhattisgarh GST Act 2017; Filing Rules Clarified</h1> Section 120 of the Chhattisgarh 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, parties cannot argue that the State tax officer has accepted a decision by not appealing. The Appellate Tribunal or court must consider why an appeal was not filed when evaluating such cases.
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