Appeal threshold limits restrict appellate filings based on disputed tax amounts; exceptions exist for constitutional and validity challenges. CBEC prescribes appeal thresholds based on the duty/tax under dispute: Rs.5,00,000 for the Tribunal, Rs.10,00,000 for High Courts and Rs.25,00,000 for the Supreme Court. Thresholds apply to the disputed duty (including refund cases); penalty or interest are included unless they alone exceed the limit. Exceptions require contesting irrespective of amount where constitutional validity or illegality/ultra vires of an administrative instrument is involved. Revision applications before the Joint Secretary are excluded from the limits. Revised limits effective 1 September 2011.
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.
Appeal threshold limits restrict appellate filings based on disputed tax amounts; exceptions exist for constitutional and validity challenges.
CBEC prescribes appeal thresholds based on the duty/tax under dispute: Rs.5,00,000 for the Tribunal, Rs.10,00,000 for High Courts and Rs.25,00,000 for the Supreme Court. Thresholds apply to the disputed duty (including refund cases); penalty or interest are included unless they alone exceed the limit. Exceptions require contesting irrespective of amount where constitutional validity or illegality/ultra vires of an administrative instrument is involved. Revision applications before the Joint Secretary are excluded from the limits. Revised limits effective 1 September 2011.
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