https://www.taxtmi.com/circulars?id=69509 The Chief Commissioner prescribes monetary thresholds below which State tax officers shall not ordinarily file appeals before GSTAT, High Courts or the Supreme Court; principles for computing the disputed amount (tax, interest, penalty, late fee, refunds) and application to composite orders are specified. Specified exclusions require appeal on merits regardless of amount, including constitutional vires, recurring interpretive issues (valuation, classification, refunds, place of supply), adverse comments or costs, and other cases deemed necessary by the Board. Non-filing on monetary grounds carries no precedent value and must be recorded and communicated to forums. en-us Mon, 01 Jul 2024 00:00:00 +0530 Fri, 20 Mar 2026 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69509 The Chief Commissioner prescribes monetary thresholds below which State tax officers shall not ordinarily file appeals before GSTAT, High Courts or the Supreme Court; principles for computing the disputed amount (tax, interest, penalty, late fee, refunds) and application to composite orders are specified. Specified exclusions require appeal on merits regardless of amount, including constitutional vires, recurring interpretive issues (valuation, classification, refunds, place of supply), adverse comments or costs, and other cases deemed necessary by the Board. Non-filing on monetary grounds carries no precedent value and must be recorded and communicated to forums. Circulars GST - States Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69509