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    <title>Reduction of Government Litigation–fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court</title>
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    <description>Fixes monetary limits below which the tax department shall not file appeals or applications before GSTAT, High Courts or the Supreme Court, prescribes computation principles for disputed tax, interest, penalty, late fee or refund amounts (including aggregation for composite orders), requires recording reasons for non-filing so such decisions carry no precedent value or imply acquiescence, and lists exclusions-including constitutional questions, valuation, classification, refunds, place of supply, recurring issues, adverse comments or costs-where appeals must be decided on merits regardless of the thresholds.</description>
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