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            Revenue Appeals in GST Cases Limited by Monetary Threshold, Section 120, CGST Act 2017. Streamlining Legal Practices.

            Appeals in GST cases should not be filed by the revenue if they fall below a certain monetary threshold, which is periodically set and communicated by the Board based on the Council's recommendations, as per Section 120 of the CGST Act, 2017. This guideline is part of the broader framework of GST law and procedures aimed at streamlining the appeals process and ensuring efficient legal practices.

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