Revenue civil appeals challenging tax assessments dismissed as not maintainable due to low tax effect monetary limits.

The dominant issue was maintainability of the revenue's civil appeals in view of the monetary limit/low tax effect. Applying the applicable policy limiting departmental appeals where the tax effect is below the prescribed threshold, and noting that the precedent on which the appeals had been admitted was later withdrawn by the revenue, the SC held that the appeals ought not to be entertained. The civil appeals were dismissed as not maintainable on the ground of low tax effect.

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The Civil Appeals were dismissed "on the ground of low tax effect." The appeals had been admitted earlier "on the strength of Civil Appeal No. 3894/2017," but that lead matter "came to be withdrawn by the Department of Revenue on 19.11.2020." Consequently, the Court did not adjudicate the merits. It expressly recorded that "the questions of law, if any, are kept open." Any pending application(s) were also disposed of.

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