https://www.taxtmi.com/article/detailed?id=12770 The framework prescribes monetary thresholds under Section 120 of the CGST Act, applied to the aggregate disputed tax (including CGST, SGST/UTGST, IGST and cess) to decide non filing of departmental appeals; specific rules set which components (tax, interest, penalty, late fee, refund) count toward the disputed amount, composite orders are assessed on aggregate demand, non filing does not amount to acquiescence or create precedent, and specified exceptions (constitutional/vires challenges, valuation, classification, refunds, place of supply, recurring interpretative issues, adverse comments or costs, and other cases CBIC deems necessary) permit appeals irrespective of thresholds. en-us Fri, 05 Jul 2024 10:59:49 +0530 Fri, 05 Jul 2024 10:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12770 The framework prescribes monetary thresholds under Section 120 of the CGST Act, applied to the aggregate disputed tax (including CGST, SGST/UTGST, IGST and cess) to decide non filing of departmental appeals; specific rules set which components (tax, interest, penalty, late fee, refund) count toward the disputed amount, composite orders are assessed on aggregate demand, non filing does not amount to acquiescence or create precedent, and specified exceptions (constitutional/vires challenges, valuation, classification, refunds, place of supply, recurring interpretative issues, adverse comments or costs, and other cases CBIC deems necessary) permit appeals irrespective of thresholds. Articles Goods and Services Tax - GST Fri, 05 Jul 2024 10:59:49 +0530 https://www.taxtmi.com/article/detailed?id=12770