Monetary limits for GST appeals restrict departmental litigation, while constitutional and recurring interpretive issues remain excluded. Monetary limits are fixed for departmental appeals and applications under the Assam GST framework to reduce government litigation. The limits apply before GSTAT, the High Court, and the Supreme Court, and are calculated by reference to the disputed tax, interest, penalty, late fee, or refund, as applicable. Certain constitutional and recurring interpretation issues, adverse costs or strictures, and other matters considered necessary in the interest of justice or revenue are excluded from the limit-based restriction.