https://www.taxtmi.com/caselaws?id=798690 Departmental appeals under section 112(2) of the CGST/UPGST Act, 2017 are not maintainable where the disputed amount falls below the prescribed monetary threshold. The appeal concerning a dispute below Rs.50,000 was summarily dismissed, with no substantial ground found for interference. The monetary threshold limits departmental litigation in low-value disputes unless a basis exists to depart from that limit. en-us Wed, 02 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798690 Departmental appeals under section 112(2) of the CGST/UPGST Act, 2017 are not maintainable where the disputed amount falls below the prescribed monetary threshold. The appeal concerning a dispute below Rs.50,000 was summarily dismissed, with no substantial ground found for interference. The monetary threshold limits departmental litigation in low-value disputes unless a basis exists to depart from that limit. Case-Laws GST Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798690