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<h1>Court allows appeal withdrawal based on low tax amount, preserving legal issues for future review.</h1> The High Court of Punjab and Haryana permitted the appellant to withdraw the appeal due to the low tax amount involved. The withdrawal does not signify ... Maintainability of appeal - monetary amount involved in the appeal - Held that:- In the present appeal the amount involved is βΉ 25,76,454/-. In terms of the Instructions issued by the Central Board of Indirect Taxes & Customs dated 11.07.2018, the monetary limit fixed for filing appeals in the High Court stands raised to βΉ 50 lakhs, which is applicable even in pending cases. As the amount of tax involved in the present appeal is less than βΉ 50 lakhs, the same may be permitted to be withdrawn. The High Court of Punjab and Haryana allowed the appellant to withdraw the appeal as the tax amount involved was less than Rs. 50 lakhs. The withdrawal does not imply agreement with the Tribunal's order, leaving legal issues open for future consideration.