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of The HC disposed of a tax appeal involving Rs. 12,11,053 due to insufficient tax effect under revised departmental circulars. While the appeal was initially properly instituted, Circular No. 05 of 2024 dated 15 March 2024 raised the monetary threshold for maintaining appeals to Rs. 2 crores. The court noted that the exception provisions in earlier circulars of 20 August 2018 and 11 July 2018 were not incorporated in the 2024 circular. Consequently, the HC recalled its earlier order dated 02 April 2025 for containing apparent errors, but upon restoration disposed of the appeal based on the tax effect falling below the prescribed monetary limit, while keeping questions of law open for future consideration.
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