Appeals dismissed under Litigation Policy as disputed amounts fall below CBIC instruction monetary threshold dated 06.08.2024 CESTAT held the appeals were not maintainable as the disputed amounts in each appeal fell below the monetary threshold set by CBIC instruction dated ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeals dismissed under Litigation Policy as disputed amounts fall below CBIC instruction monetary threshold dated 06.08.2024
CESTAT held the appeals were not maintainable as the disputed amounts in each appeal fell below the monetary threshold set by CBIC instruction dated 06.08.2024, and accordingly dismissed all four appeals under the Litigation Policy without adjudicating the merits.
The appeals concern amounts falling "less than the monetary limit as per the instruction issued by the CBIC vide CBIC160390/20/2024-JC-CBEC dated 06.08.2024." In consequence, all four appeals were "dismissed under the Litigation Policy without going into the merits of the case." The decision rests solely on application of the CBIC instruction and the Litigation Policy governing institution/continuation of appeals where the disputed value is below prescribed monetary thresholds; no adjudication was made on substantive issues or merits. The dismissal was pronounced in open court and is procedural in nature, effectively terminating appellate review on the basis of the administrative litigation-management directive.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
