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of <h1>Gujarat HC disposes appeal under Circular No.17 of 2019 for tax effect below Rs. 1,00,00,000</h1> The Gujarat HC disposed of the appeal due to the tax effect being below Rs. 1,00,00,000, per Circular No.17 of 2019. The appellant may revive the appeal ... Maintainability of appeal - low tax effect - HELD THAT:- As tax effect involved in this appeal is less than ₹ 1,00,00,000/-. Under the circumstances, in the light of the Circular No.17 of 2019 dated 08.08.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which provides that no appeal wherein the tax effect does not exceed the monetary limit of ₹ 1,00,00,000/- shall be filed before the High Court and which has also been made retrospectively applicable to pending appeals, the learned senior standing counsel for the appellant does not press the present appeal. The appeal is, accordingly, disposed of as not pressed in light of the Circular dated 08.08.2019. The Gujarat High Court disposed of the appeal as the tax effect was less than Rs. 1,00,00,000, following Circular No.17 of 2019 dated 08.08.2019 issued by the Government of India. The appellant can seek revival of the appeal if there are errors in the tax effect computation or if the Circular is not applicable.
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