https://www.taxtmi.com/highlights?id=104597 Monetary-limit compliance governs departmental GST appeals even where the Commissioner authorises an application under Section 112(3). Appeals below the prescribed threshold require the Revenue to specifically plead and establish a recognised exception under the applicable litigation-control framework. A bare assertion of the Commissioner's permission does not prove a residual exception without material demonstrating a case-specific recorded opinion. Maintainability must be determined before the underlying tax merits are considered. Where no recognised exception is established, a below-threshold departmental appeal is liable to dismissal at the admission stage, leaving the substantive tax dispute undecided. en-us Tue, 06 Oct 2026 08:13:52 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104597 Monetary-limit compliance governs departmental GST appeals even where the Commissioner authorises an application under Section 112(3). Appeals below the prescribed threshold require the Revenue to specifically plead and establish a recognised exception under the applicable litigation-control framework. A bare assertion of the Commissioner's permission does not prove a residual exception without material demonstrating a case-specific recorded opinion. Maintainability must be determined before the underlying tax merits are considered. Where no recognised exception is established, a below-threshold departmental appeal is liable to dismissal at the admission stage, leaving the substantive tax dispute undecided. Highlights GST Tue, 06 Oct 2026 08:13:52 +0530 https://www.taxtmi.com/highlights?id=104597