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of <h1>Rajasthan sets monetary thresholds for tax appeals u/s 120 of GST Act to reduce litigation.</h1> The Government of Rajasthan's Commercial Taxes Department has issued a circular to reduce litigation by setting monetary thresholds for filing appeals or applications in tax disputes. Under Section 120 of the Rajasthan Goods and Services Tax Act, 2017, the Chief Commissioner, following GST Council recommendations, has established limits: Rs. 20,00,000 for GSTAT, Rs. 1,00,00,000 for High Court, and Rs. 2,00,00,000 for the Supreme Court. Exceptions include cases involving constitutional issues, valuation, classification, and recurring matters. Appeals should be merit-based, not solely on exceeding limits, to minimize unnecessary litigation and ensure taxpayer certainty.
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