https://www.taxtmi.com/caselaws?id=799452 Departmental GST appeals are subject to the Rs. 20,00,000 monetary threshold prescribed under the Uttar Pradesh GST litigation policy authorised by section 120. Where tax is disputed, the aggregate tax demand determines threshold applicability; a Rs. 1,90,080 demand falls below it. Revenue may proceed only by specifically substantiating a prescribed exception. Commissioner approval under section 112(3), without a recorded, case-specific and reasoned exercise of residual discretion, does not establish such an exception. Compliance is a threshold condition for admission and maintainability, so a below-threshold departmental challenge cannot be examined on merits; the underlying tax dispute remains undecided. en-us Thu, 17 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799452 Departmental GST appeals are subject to the Rs. 20,00,000 monetary threshold prescribed under the Uttar Pradesh GST litigation policy authorised by section 120. Where tax is disputed, the aggregate tax demand determines threshold applicability; a Rs. 1,90,080 demand falls below it. Revenue may proceed only by specifically substantiating a prescribed exception. Commissioner approval under section 112(3), without a recorded, case-specific and reasoned exercise of residual discretion, does not establish such an exception. Compliance is a threshold condition for admission and maintainability, so a below-threshold departmental challenge cannot be examined on merits; the underlying tax dispute remains undecided. Case-Laws GST Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799452