https://www.taxtmi.com/article/detailed?id=16243 Binding GST litigation policy issued through a CBIC circular directs that appeals should not be filed or pursued where the tax effect falls below prescribed monetary thresholds, and that the instruction applies not only to fresh appeals but also to pending appeals. The Supreme Court held that the phrase "appeals should not be pursued" covers continuation of pending proceedings as well as institution of new appeals, and rejected the view that the circular was confined to future appeals. The Court also held that the savings clause preserving proceedings under repealed laws does not create an absolute right to continue litigation contrary to the policy. en-us Tue, 21 Apr 2026 08:50:43 +0530 Tue, 21 Apr 2026 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16243 Binding GST litigation policy issued through a CBIC circular directs that appeals should not be filed or pursued where the tax effect falls below prescribed monetary thresholds, and that the instruction applies not only to fresh appeals but also to pending appeals. The Supreme Court held that the phrase "appeals should not be pursued" covers continuation of pending proceedings as well as institution of new appeals, and rejected the view that the circular was confined to future appeals. The Court also held that the savings clause preserving proceedings under repealed laws does not create an absolute right to continue litigation contrary to the policy. Articles Goods and Services Tax - GST Tue, 21 Apr 2026 08:50:43 +0530 https://www.taxtmi.com/article/detailed?id=16243