https://www.taxtmi.com/caselaws?id=799451 Departmental GST appeals are subject to prescribed monetary limits under the statutory litigation-management framework. In penalty-only disputes, the relevant amount is the penalty imposed. A departmental appeal below the applicable threshold is not maintainable unless the Revenue pleads and establishes a recognised exception. Commissioner approval or authorisation alone does not satisfy that requirement. Where reliance is placed on a residual exception, the Revenue must produce material demonstrating a specific recorded exercise of discretion. Failure to meet the threshold condition cannot be cured by examining the merits of the underlying dispute. 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=799451 Departmental GST appeals are subject to prescribed monetary limits under the statutory litigation-management framework. In penalty-only disputes, the relevant amount is the penalty imposed. A departmental appeal below the applicable threshold is not maintainable unless the Revenue pleads and establishes a recognised exception. Commissioner approval or authorisation alone does not satisfy that requirement. Where reliance is placed on a residual exception, the Revenue must produce material demonstrating a specific recorded exercise of discretion. Failure to meet the threshold condition cannot be cured by examining the merits of the underlying dispute. Case-Laws GST Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799451