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    <title>2026 (9) TMI 722 - GSTAT ERNAKULAM</title>
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    <description>Monetary limits for departmental GST appeals before the GSTAT apply to interest-only disputes by reference to the disputed interest amount. Circular No. 207/1/2024-GST prescribes a threshold of Rs. 20 lakh for such appeals. Where the disputed interest is below that limit and no listed exclusion applies, the departmental appeal is not maintainable. The stated interest demand fell below the prescribed threshold, so the monetary-limit policy required dismissal of the Revenue&#039;s challenge to deletion of interest.</description>
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      <description>Monetary limits for departmental GST appeals before the GSTAT apply to interest-only disputes by reference to the disputed interest amount. Circular No. 207/1/2024-GST prescribes a threshold of Rs. 20 lakh for such appeals. Where the disputed interest is below that limit and no listed exclusion applies, the departmental appeal is not maintainable. The stated interest demand fell below the prescribed threshold, so the monetary-limit policy required dismissal of the Revenue&#039;s challenge to deletion of interest.</description>
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