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    <title>Guidelines Prescribing Monetary Limits for Filing Appeals by the Department under the Uttarakhand Goods and Services Tax Act, 2017 in Pursuance of the National Litigation Policy</title>
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    <description>Monetary limits are prescribed for departmental appeals and applications under the Uttarakhand Goods and Services Tax Act, 2017, pursuant to the National Litigation Policy. Appeals are not to be filed below the notified thresholds for the GST Appellate Tribunal, High Court, and Supreme Court, subject to specified exceptions such as constitutional issues, valuation, classification, refund, place of supply, recurring interpretive issues, and other matters where the Commissioner considers intervention necessary. The instructions also specify the method for computing the relevant disputed amount and state that non-filing on monetary grounds does not amount to acceptance of the issue.</description>
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