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            <h1>Central Tax Officers Limited by Monetary Thresholds for GST Appeals Under Section 120; Exceptions Allowed for Similar Legal Issues.</h1> Appeals under Section 120 of the GST framework may not be filed by central tax officers based on monetary limits set by the Board, as recommended by the Council. Officers are not barred from filing appeals in other cases with similar legal issues if an appeal was not filed in a particular instance. Not filing an appeal does not imply agreement with the decision. Courts must consider the reasons for not filing an appeal. Monetary limits for appeals are set at Rs. 20,00,000 for GSTAT, Rs. 1,00,00,000 for High Court, and Rs. 2,00,00,000 for the Supreme Court, aimed at reducing government litigation.

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