https://www.taxtmi.com/caselaws?id=801424 Monetary-limit instructions under the Uttar Pradesh GST Act regulate departmental GST appeals, including appeals before GSTAT. Where only penalty is disputed, the disputed penalty determines whether the appeal meets the applicable threshold. Commissioner authorisation for an appeal does not independently exempt the Revenue from the litigation policy. A below-threshold appeal requires the Revenue to specifically plead and establish a recognised exception, including a reasoned, case-specific exercise of any residual power by the Commissioner. Without such an exception or recorded opinion, the departmental appeal is not maintainable. en-us Thu, 15 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801424 Monetary-limit instructions under the Uttar Pradesh GST Act regulate departmental GST appeals, including appeals before GSTAT. Where only penalty is disputed, the disputed penalty determines whether the appeal meets the applicable threshold. Commissioner authorisation for an appeal does not independently exempt the Revenue from the litigation policy. A below-threshold appeal requires the Revenue to specifically plead and establish a recognised exception, including a reasoned, case-specific exercise of any residual power by the Commissioner. Without such an exception or recorded opinion, the departmental appeal is not maintainable. Case-Laws GST Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801424