Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court - Regarding
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Monetary limits for government appeals restrict filing of departmental appeals to higher fora when disputed duty falls below prescribed thresholds. Fixes monetary limits below which departmental appeals shall not be filed in the Tribunal, High Courts or Supreme Court, with the determinative element being the disputed duty: if disputed duty is below the prescribed threshold no appeal is to be filed, though penalty or interest exceeding the limits may permit further litigation. Exceptions require contesting adverse rulings on constitutional validity or declarations of ultra vires. The limits apply to refund cases and disputed outstanding duty (not total demand), exclude Joint Secretary revision applications, and subject accepted revenue-audit objections to the limits. The revisions take effect from the stated effective date.
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.
Monetary limits for government appeals restrict filing of departmental appeals to higher fora when disputed duty falls below prescribed thresholds.
Fixes monetary limits below which departmental appeals shall not be filed in the Tribunal, High Courts or Supreme Court, with the determinative element being the disputed duty: if disputed duty is below the prescribed threshold no appeal is to be filed, though penalty or interest exceeding the limits may permit further litigation. Exceptions require contesting adverse rulings on constitutional validity or declarations of ultra vires. The limits apply to refund cases and disputed outstanding duty (not total demand), exclude Joint Secretary revision applications, and subject accepted revenue-audit objections to the limits. The revisions take effect from the stated effective date.
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