https://www.taxtmi.com/caselaws?id=801197 Departmental GST appeals before GSTAT are subject to the prescribed monetary-limit policy under the Uttar Pradesh GST Act. Where only penalty is disputed and the amount falls below the applicable threshold, the appeal requires a specifically pleaded and supported exception. Statutory authorisation to file an appeal does not independently satisfy that requirement. A recurring legal issue, another specified exception, or a reasoned case-specific exercise of residual power must be established to depart from the policy. In the absence of such material, the departmental appeal is not maintainable. en-us Tue, 13 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801197 Departmental GST appeals before GSTAT are subject to the prescribed monetary-limit policy under the Uttar Pradesh GST Act. Where only penalty is disputed and the amount falls below the applicable threshold, the appeal requires a specifically pleaded and supported exception. Statutory authorisation to file an appeal does not independently satisfy that requirement. A recurring legal issue, another specified exception, or a reasoned case-specific exercise of residual power must be established to depart from the policy. In the absence of such material, the departmental appeal is not maintainable. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801197