Departmental GST appeals challenging only a penalty must assess...

Departmental GST appeals challenging only a penalty must assess the disputed penalty against the applicable monetary threshold under the departmental litigation policy. An exception to that policy must be specifically identified and supported by the relevant facts and basis; it cannot be presumed. Commissioner authorisation to file an appeal under section 112(3) does not independently establish an exception or dispense with compliance with the monetary-limit policy. Absence of material showing a recorded case-specific opinion under a residual exception makes the appeal non-maintainable, without determination of the underlying tax merits.