https://www.taxtmi.com/caselaws?id=800679 Departmental GST appeals before GSTAT must comply with the binding monetary-limit policy issued under the Uttar Pradesh GST Act. Where the dispute concerns only penalty, the disputed penalty is the relevant amount for applying the prescribed threshold. The Revenue must specifically plead and establish a listed exception to maintain an appeal below that threshold. Statutory authorisation to institute an application does not itself displace the monetary-limit requirement or prove an exception. In the absence of evidence of a specified exception or a recorded Commissioner opinion under the residual exception, the appeal is not maintainable for merits adjudication. en-us Tue, 06 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800679 Departmental GST appeals before GSTAT must comply with the binding monetary-limit policy issued under the Uttar Pradesh GST Act. Where the dispute concerns only penalty, the disputed penalty is the relevant amount for applying the prescribed threshold. The Revenue must specifically plead and establish a listed exception to maintain an appeal below that threshold. Statutory authorisation to institute an application does not itself displace the monetary-limit requirement or prove an exception. In the absence of evidence of a specified exception or a recorded Commissioner opinion under the residual exception, the appeal is not maintainable for merits adjudication. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800679