https://www.taxtmi.com/caselaws?id=799450 The prescribed monetary threshold of Rs. 20 lakh under the Uttar Pradesh GST framework restricts departmental appeals involving lower disputed tax amounts. Such an appeal is not maintainable for admission unless the Revenue establishes a recognised exception to the threshold. General approval or authorisation by the Commissioner does not, by itself, demonstrate compliance with an exception where the record lacks a specific and reasoned exercise of residual power under section 112(3). The statutory right of appeal remains subject to the binding monetary-limit framework governing departmental litigation. 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=799450 The prescribed monetary threshold of Rs. 20 lakh under the Uttar Pradesh GST framework restricts departmental appeals involving lower disputed tax amounts. Such an appeal is not maintainable for admission unless the Revenue establishes a recognised exception to the threshold. General approval or authorisation by the Commissioner does not, by itself, demonstrate compliance with an exception where the record lacks a specific and reasoned exercise of residual power under section 112(3). The statutory right of appeal remains subject to the binding monetary-limit framework governing departmental litigation. Case-Laws GST Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799450