https://www.taxtmi.com/article/detailed?id=17321 National Litigation Policy monetary thresholds restrict departmental appeals where the revenue involved falls below the prescribed limit, subject to policy exceptions. The CESTAT treated the Revenue's appeal as non-maintainable because the tax effect was below the applicable threshold, and the High Court found no substantial question of law. A policy exception relied upon for the first time in a Special Leave Petition, without having been raised before the High Court, did not warrant further consideration. Revenue authorities should screen appeals for threshold compliance, plead any applicable exception at the earliest stage, and avoid routine delay or unnecessary continuation of low-tax-effect litigation. en-us Mon, 31 Aug 2026 08:29:37 +0530 Mon, 31 Aug 2026 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17321 National Litigation Policy monetary thresholds restrict departmental appeals where the revenue involved falls below the prescribed limit, subject to policy exceptions. The CESTAT treated the Revenue's appeal as non-maintainable because the tax effect was below the applicable threshold, and the High Court found no substantial question of law. A policy exception relied upon for the first time in a Special Leave Petition, without having been raised before the High Court, did not warrant further consideration. Revenue authorities should screen appeals for threshold compliance, plead any applicable exception at the earliest stage, and avoid routine delay or unnecessary continuation of low-tax-effect litigation. Articles Other Topics Mon, 31 Aug 2026 08:29:37 +0530 https://www.taxtmi.com/article/detailed?id=17321