Appeal restrictions: revenue may file appeals only when prescribed monetary thresholds are met, per GST appeal rules. Appeals by the revenue are permitted only subject to a monetary ceiling set and communicated by the central administrative authority, based on recommendations from the legislative executive body; this creates a selective appeal regime tying the revenue's entitlement to pursue appellate review to prescribed monetary thresholds under the CGST legislative scheme.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal restrictions: revenue may file appeals only when prescribed monetary thresholds are met, per GST appeal rules.
Appeals by the revenue are permitted only subject to a monetary ceiling set and communicated by the central administrative authority, based on recommendations from the legislative executive body; this creates a selective appeal regime tying the revenue's entitlement to pursue appellate review to prescribed monetary thresholds under the CGST legislative scheme.
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