https://www.taxtmi.com/caselaws?id=800428 Departmental GST appeals below the prescribed monetary threshold require compliance with litigation-control instructions issued under Section 120 of the Uttar Pradesh GST Act. Authorisation to file an appeal under Section 112(3) does not independently satisfy the monetary-limit policy. Where disputed tax falls below the threshold for GSTAT appeals, the Revenue must identify and substantiate a specified exception. Under the residual exception, it must produce a case-specific recorded opinion of the Commissioner. Without evidence of a recognised exception or such recorded opinion, the appeal is not maintainable for admission and cannot proceed on merits. en-us Thu, 01 Oct 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800428 Departmental GST appeals below the prescribed monetary threshold require compliance with litigation-control instructions issued under Section 120 of the Uttar Pradesh GST Act. Authorisation to file an appeal under Section 112(3) does not independently satisfy the monetary-limit policy. Where disputed tax falls below the threshold for GSTAT appeals, the Revenue must identify and substantiate a specified exception. Under the residual exception, it must produce a case-specific recorded opinion of the Commissioner. Without evidence of a recognised exception or such recorded opinion, the appeal is not maintainable for admission and cannot proceed on merits. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800428