https://www.taxtmi.com/circulars?id=71826 Departmental GST appeals, applications and special leave petitions are ordinarily barred below prescribed monetary thresholds, but filing remains subject to merits even where a threshold is exceeded. The disputed amount is calculated by reference to the nature of the demand, with aggregate amounts applying to composite orders. Constitutional-validity issues, invalid subordinate legislation or governmental instruments, recurring interpretive disputes, valuation, classification, refunds, place of supply, adverse strictures, costs, and cases requiring contest in justice or revenue interests remain exempt. Non-filing based solely on monetary limits has no precedent or acquiescence effect. en-us Fri, 12 Jul 2024 00:00:00 +0530 Fri, 30 Oct 2026 15:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71826 Departmental GST appeals, applications and special leave petitions are ordinarily barred below prescribed monetary thresholds, but filing remains subject to merits even where a threshold is exceeded. The disputed amount is calculated by reference to the nature of the demand, with aggregate amounts applying to composite orders. Constitutional-validity issues, invalid subordinate legislation or governmental instruments, recurring interpretive disputes, valuation, classification, refunds, place of supply, adverse strictures, costs, and cases requiring contest in justice or revenue interests remain exempt. Non-filing based solely on monetary limits has no precedent or acquiescence effect. Circulars GST - States Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71826