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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the appeals were liable to be dismissed on the ground that the tax effect was below the monetary threshold and no exception under the applicable circular was attracted.
Analysis: The tax effect in the appeals was found to be less than Rs. 1 crore. The Court also recorded that the matters did not appear to fall within any exception contained in the circular dated 11.07.2018 as amended by the circular dated 20.08.2018. In that view, the appeals were not entertained on merits, while leaving it open to the Department to seek revival if the cases were later found to be covered by any exception.
Conclusion: The appeals were dismissed as barred by the low tax effect circular, subject to the Department's liberty to seek revival if an exception was shown to apply.
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