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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 120 Empowers Commissioner to Set Limits for Appeals, Non-filing Doesn't Imply Decision Acceptance by State Tax Officers</h1> Section 120 of the Jammu and Kashmir 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 similar cases. Additionally, the absence of an appeal does not imply acceptance of the decision by the State tax officer. Courts or tribunals must consider the reasons for not filing an appeal when hearing such cases.
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