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of <h1>Delhi HC closes appeal due to tax threshold, application also closed in line with circular.</h1> <h3>COMMISSIONER OF CENTRAL TAX, CGST, DELHI EAST Versus BATRA HENLAY CABLES</h3> The Delhi HC closed the appeal as the tax effect was below the threshold limit specified in a circular, determining that the appeal should not have been ... Monetary limit for filing revenue appeal - HELD THAT:- It is not disputed by Mr. Harpreet Singh, learned senior standing counsel for the appellant/revenue, that the tax effect is below the threshold limit prescribed in the circular dated 22.08.2019. Appeal closed. The Delhi High Court judgment stated that the tax effect in the case was below the threshold limit mentioned in a circular dated 22.08.2019. The court noted that the appeal should not have been filed and therefore closed the appeal. The pending application was also closed.
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