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of <h1>New Guidelines for Revenue Appeals: Individual Case Assessment Required Before Further Appeal to Higher Forums.</h1> The Department of Revenue under the Ministry of Finance has issued instructions regarding appeals to higher forums after losing at two previous stages. The Board considered a suggestion from TPRU to limit further appeals but decided against a rigid rule. Instead, each case should be examined individually, especially if it involves critical issues like classification or valuation. If a Commissioner believes further appeal is justified, they must provide a detailed justification to the Zonal Chief Commissioner. The Chief Commissioner must then certify the strength of the Department's case before proceeding with further appeals. This process requires approval from the Board.
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