Monetary limits for government appeals restrict departmental filing before appellate fora unless merits require contestation. Fixation of monetary limits governs the Department's authority to file appeals or applications under the UPGST Act: the Commissioner prescribes thresholds below which State Tax officers shall ordinarily refrain from instituting appeals or Special Leave Petitions before appellate fora. The relevant quantum for threshold purposes is the disputed amount of tax, interest, penalty, late fee or refund, aggregated in composite orders. Non-filing pursuant to limits does not create precedent or acquiescence, and specified exclusions require appeals to be taken on merit regardless of thresholds.