https://www.taxtmi.com/caselaws?id=802556 Departmental appeals before the GST Appellate Tribunal are subject to a monetary limit of Rs. 20 lakh. A petition pending before the Supreme Court in a different matter does not by itself establish the Board's uniform opinion or bring an appeal within an exception to that limit. The exception requires a specific circular guiding field formations on the merits of the issue. A pending petition alone therefore does not displace the monetary limit. en-us Tue, 03 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802556 Departmental appeals before the GST Appellate Tribunal are subject to a monetary limit of Rs. 20 lakh. A petition pending before the Supreme Court in a different matter does not by itself establish the Board's uniform opinion or bring an appeal within an exception to that limit. The exception requires a specific circular guiding field formations on the merits of the issue. A pending petition alone therefore does not displace the monetary limit. Case-Laws GST Tue, 03 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802556