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of <h1>Commissioner Can Set Monetary Limits for Appeals Under Section 120 of Arunachal Pradesh GST Act 2017</h1> Section 120 of the Arunachal Pradesh Goods and Services Tax Act, 2017, allows the Commissioner to set monetary limits for filing appeals or applications by State tax officers. If no appeal is filed due to these limits, it does not prevent officers from filing in other cases with similar legal issues. Additionally, parties cannot claim that the tax officer has accepted a decision by not appealing. The Appellate Tribunal or court must consider why an appeal was not filed when hearing related cases.
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