https://www.taxtmi.com/caselaws?id=801196 Section 120 of the Uttar Pradesh GST Act authorises monetary-limit instructions for departmental appeals. For Tribunal appeals, the applicable instruction requires aggregation of disputed tax alone, excluding interest and penalty where tax is disputed, and sets a threshold of Rs. 20,00,000. Commissioner authorisation under Section 112(3) does not override that policy. An appeal below the threshold requires a specifically pleaded and supported recognised exception; reliance on interests of justice or revenue requires a case-specific, reasoned opinion of the Commissioner. Without such material, the departmental appeal is not maintainable and cannot proceed to merits adjudication. 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=801196 Section 120 of the Uttar Pradesh GST Act authorises monetary-limit instructions for departmental appeals. For Tribunal appeals, the applicable instruction requires aggregation of disputed tax alone, excluding interest and penalty where tax is disputed, and sets a threshold of Rs. 20,00,000. Commissioner authorisation under Section 112(3) does not override that policy. An appeal below the threshold requires a specifically pleaded and supported recognised exception; reliance on interests of justice or revenue requires a case-specific, reasoned opinion of the Commissioner. Without such material, the departmental appeal is not maintainable and cannot proceed to merits adjudication. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801196