Reduction of Government Litigation - fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court
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Monetary limits for government appeals restrict departmental appeals, subject to specified exclusions and merit-based exceptions. Fixes monetary thresholds below which State tax officers shall not file appeals or Special Leave Petitions under the HGST Act, prescribes principles for computing the amount in dispute (tax, interest, penalty, late fee, or refund), applies aggregation rules for composite orders, and lists exclusions requiring appeals on merits irrespective of thresholds. It mandates recording reasons for non-filing, clarifies non-precedential effect of non-filing and absence of departmental acquiescence, and requires departmental counsel to inform tribunals or courts that non-filing was due to monetary limits.
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 departmental appeals, subject to specified exclusions and merit-based exceptions.
Fixes monetary thresholds below which State tax officers shall not file appeals or Special Leave Petitions under the HGST Act, prescribes principles for computing the amount in dispute (tax, interest, penalty, late fee, or refund), applies aggregation rules for composite orders, and lists exclusions requiring appeals on merits irrespective of thresholds. It mandates recording reasons for non-filing, clarifies non-precedential effect of non-filing and absence of departmental acquiescence, and requires departmental counsel to inform tribunals or courts that non-filing was due to monetary limits.
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