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    <title>Departmental Appeals Below The Monetary Limit Require A Proven Exception, Not Routine Approval</title>
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    <description>Departmental GST appeals below the prescribed monetary threshold require a demonstrated, recognised exception; routine approval to challenge an adverse appellate order does not by itself satisfy the condition for pursuing the appeal. Under the Uttar Pradesh Goods and Services Tax Act, 2017, the Commissioner may prescribe litigation limits on GST Council recommendations, making the limit a statutory litigation-control mechanism rather than a discretionary administrative preference.</description>
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