https://www.taxtmi.com/caselaws?id=802494 Revenue appeals withdrawn after being filed below the prescribed monetary limit without sufficient reason or exceptional circumstances may justify litigation costs payable by the appellant to the respondent. Such filing can consume tribunal time and cause unnecessary litigation expense. Section 120 of the Central Goods and Services Tax Act, 2017 permits monetary limits for departmental appeals; the applicable circular prescribes a Rs. 20 lakh limit for GSTAT appeals. en-us Wed, 04 Nov 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802494 Revenue appeals withdrawn after being filed below the prescribed monetary limit without sufficient reason or exceptional circumstances may justify litigation costs payable by the appellant to the respondent. Such filing can consume tribunal time and cause unnecessary litigation expense. Section 120 of the Central Goods and Services Tax Act, 2017 permits monetary limits for departmental appeals; the applicable circular prescribes a Rs. 20 lakh limit for GSTAT appeals. Case-Laws GST Wed, 04 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802494